KVM: fix placement of refcount initialization

Reported by syzkaller:

   =============================
   WARNING: suspicious RCU usage
   -----------------------------
   ./include/linux/kvm_host.h:536 suspicious rcu_dereference_check() usage!

   other info that might help us debug this:

   rcu_scheduler_active = 2, debug_locks = 1
   no locks held by repro_11/12688.

   stack backtrace:
   Call Trace:
    dump_stack+0x7d/0xc5
    lockdep_rcu_suspicious+0x123/0x170
    kvm_dev_ioctl+0x9a9/0x1260 [kvm]
    do_vfs_ioctl+0x1a1/0xfb0
    ksys_ioctl+0x6d/0x80
    __x64_sys_ioctl+0x73/0xb0
    do_syscall_64+0x108/0xaa0
    entry_SYSCALL_64_after_hwframe+0x49/0xbe

Commit a97b0e77 (kvm: call kvm_arch_destroy_vm if vm creation fails)
sets users_count to 1 before kvm_arch_init_vm(), however, if kvm_arch_init_vm()
fails, we need to decrease this count.  By moving it earlier, we can push
the decrease to out_err_no_arch_destroy_vm without introducing yet another
error label.

syzkaller source: https://syzkaller.appspot.com/x/repro.c?x=15209b84e00000



Reported-by:  <syzbot+75475908cd0910f141ee@syzkaller.appspotmail.com>
Fixes: a97b0e77 ("kvm: call kvm_arch_destroy_vm if vm creation fails")
Cc: Jim Mattson <jmattson@google.com>
Analyzed-by: Wanpeng Li <wanpengli@tencent.com>
Signed-off-by: Paolo Bonzini <pbonzini@redhat.com>