fuse: use list_first_entry() in flush_bg_queue()

This cleanup patch makes the function to use the primitive
instead of direct dereferencing.

Also, move fiq dereferencing out of cycle, since it's
always constant.

Signed-off-by: Kirill Tkhai <ktkhai@virtuozzo.com>
Signed-off-by: Miklos Szeredi <mszeredi@redhat.com>