nfsd: Add reference counting to state owners

The way stateowners are managed today is somewhat awkward. They need to
be explicitly destroyed, even though the stateids reference them. This
will be particularly problematic when we remove the client_mutex.

We may create a new stateowner and attempt to open a file or set a lock,
and have that fail. In the meantime, another RPC may come in that uses
that same stateowner and succeed. We can't have the first task tearing
down the stateowner in that situation.

To fix this, we need to change how stateowners are tracked altogether.
Refcount them and only destroy them once all stateids that reference
them have been destroyed. This patch starts by adding the refcounting
necessary to do that.

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