kernel/async.c: revert "async: simplify lowest_in_progress()"

This reverts commit 92266d6e ("async: simplify lowest_in_progress()")
which was simply wrong: In the case where domain is NULL, we now use the
wrong offsetof() in the list_first_entry macro, so we don't actually
fetch the ->cookie value, but rather the eight bytes located
sizeof(struct list_head) further into the struct async_entry.

On 64 bit, that's the data member, while on 32 bit, that's a u64 built
from func and data in some order.

I think the bug happens to be harmless in practice: It obviously only
affects callers which pass a NULL domain, and AFAICT the only such
caller is

  async_synchronize_full() ->
  async_synchronize_full_domain(NULL) ->
  async_synchronize_cookie_domain(ASYNC_COOKIE_MAX, NULL)

and the ASYNC_COOKIE_MAX means that in practice we end up waiting for
the async_global_pending list to be empty - but it would break if
somebody happened to pass (void*)-1 as the data element to
async_schedule, and of course also if s...