ucounts: Fix systemd LimitNPROC with private users regression

Long story short recursively enforcing RLIMIT_NPROC when it is not
enforced on the process that creates a new user namespace, causes
currently working code to fail.  There is no reason to enforce
RLIMIT_NPROC recursively when we don't enforce it normally so update
the code to detect this case.

I would like to simply use capable(CAP_SYS_RESOURCE) to detect when
RLIMIT_NPROC is not enforced upon the caller.  Unfortunately because
RLIMIT_NPROC is charged and checked for enforcement based upon the
real uid, using capable() which is euid based is inconsistent with reality.
Come as close as possible to testing for capable(CAP_SYS_RESOURCE) by
testing for when the real uid would match the conditions when
CAP_SYS_RESOURCE would be present if the real uid was the effective
uid.

Reported-by: Etienne Dechamps <etienne@edechamps.fr>
Link: https://bugzilla.kernel.org/show_bug.cgi?id=215596
Link: https://lkml.kernel.org/r/e9589141-cfeb-90cd-2d0e-83a6278723...