nfsd: clean up lockowner refcounting when finding them

Ensure that when finding or creating a lockowner, that we get a
reference to it. For now, we also take an extra reference when a
lockowner is created that can be put when release_lockowner is called,
but we'll remove that in a later patch once we change how references are
held.

Since we no longer destroy lockowners in the event of an error in
nfsd4_lock, we must change how the seqid gets bumped in the lk_is_new
case. Instead of doing so on creation, do it manually in nfsd4_lock.

Signed-off-by: Jeff Layton <jlayton@primarydata.com>
Signed-off-by: J. Bruce Fields <bfields@redhat.com>