io_uring: add a helper for setting a ref node

Setting a new reference node to a file data is not trivial, don't repeat
it, add and use a helper.

Cc: stable@vger.kernel.org # 5.6+
Signed-off-by: Pavel Begunkov <asml.silence@gmail.com>
Signed-off-by: Jens Axboe <axboe@kernel.dk>