ib_srpt: Fix srpt_handle_cmd send_ioctx->ioctx_kref leak on exception

This patch addresses a bug in srpt_handle_cmd() failure handling where
send_ioctx->kref is being leaked with the local extra reference after init,
causing the expected kref_put() in srpt_handle_send_comp() to not be the final
call to invoke srpt_put_send_ioctx_kref() -> transport_generic_free_cmd() and
perform se_cmd descriptor memory release.

It also fixes a SCF_SCSI_RESERVATION_CONFLICT handling bug where this code
is incorrectly falling through to transport_handle_cdb_direct() after
invoking srpt_queue_status() to send SAM_STAT_RESERVATION_CONFLICT status.

Note this patch is for >= v3.3 mainline code, and current lio-core.git
code has already been converted to target_submit_cmd() + se_cmd->cmd_kref usage,
and internal ioctx->kref usage has been removed.  I'm including this patch
now into target-pending/for-next with a CC' for v3.3 stable.

Cc: Bart Van Assche <bvanassche@acm.org>
Cc: Roland Dreier <roland@purestorage.com>
Cc: stable@vger.kernel.org
Signed-off-by: Nicholas Bellinger <nab@linux-iscsi.org>