docs: fs: convert docs without extension to ReST

There are 3 remaining files without an extension inside the fs docs
dir.

Manually convert them to ReST.

In the case of the nfs/exporting.rst file, as the nfs docs
aren't ported yet, I opted to convert and add a :orphan: there,
with should be removed when it gets added into a nfs-specific
part of the fs documentation.

Signed-off-by: Mauro Carvalho Chehab <mchehab+samsung@kernel.org>
Signed-off-by: Jonathan Corbet <corbet@lwn.net>