refcount_t is not as expensive as it used to be, but it's still more
expensive than the io_uring method of using atomic_t and just checking
for potential over/underflow.

This borrows that same implementation, which in turn is based on the
mm implementation from Linus.
Reviewed-by: Keith Busch <kbusch@kernel.org>
Signed-off-by: Jens Axboe <axboe@kernel.dk>