xfs: fix behaviour of XFS_IOC_FSSETXATTR on directories

Currently, the ioctl handling code for XFS_IOC_FSSETXATTR treats all
targets as regular files: it refuses to change the extent size if
extents are allocated. This is wrong for directories, as there the
extent size is only used as a default for children.

The patch fixes this issue and improves validation of flag
combinations:

- only disallow extent size changes after extents have been allocated
  for regular files
- only allow XFS_XFLAG_EXTSIZE for regular files
- only allow XFS_XFLAG_EXTSZINHERIT for directories
- automatically clear the flags if the extent size is zero

Thanks to Dave Chinner for guidance on the proper fix for this issue.

[dchinner: ported changes onto cleanup series. Makes changes clear
	   and obvious.]
[dchinner: added comments documenting validity checking rules.]

Signed-off-by: Iustin Pop <iustin@k1024.org>
Signed-off-by: Dave Chinner <dchinner@redhat.com>
Reviewed-by: Brian Foster <bfoster@redhat.com>
Signed-off-by: Dave Chinner <david@fromorbit.com>