We need to set QUEUE_FLAG_STATS for two cases:
1. blk_stat_enable_accounting()
2. blk_stat_add_callback()

So we should clear it only when ((q->stats->accounting == 0) &&
list_empty(&q->stats->callbacks)).

blk_stat_disable_accounting() only check if q->stats->accounting
is 0 before clear the flag, this patch fix it.

Also add list_empty(&q->stats->callbacks)) check when enable, or
the flag is already set.

The bug can be reproduced on kernel without BLK_DEV_THROTTLING
(since it unconditionally enable accounting, see the next patch).

  # cat /sys/block/sr0/queue/scheduler
  none mq-deadline [bfq]

  # cat /sys/kernel/debug/block/sr0/state
  SAME_COMP|IO_STAT|INIT_DONE|STATS|REGISTERED|NOWAIT|30

  # echo none > /sys/block/sr0/queue/scheduler

  # cat /sys/kernel/debug/block/sr0/state
  SAME_COMP|IO_STAT|INIT_DONE|REGISTERED|NOWAIT

  # cat /sys/block/sr0/queue/wbt_lat_usec
  75000

We can see that after changing elevator from "bfq" to "none",
"STATS" flag is lost even though WBT callback still need it.

Fixes: 68497092 ("block: make queue stat accounting a reference")
Cc: <stable@vger.kernel.org> # v5.17+
Signed-off-by: Chengming Zhou <zhouchengming@bytedance.com>
Acked-by: Tejun Heo <tj@kernel.org>
Link: https://lore.kernel.org/r/20230413062805.2081970-1-chengming.zhou@linux.devSigned-off-by: Jens Axboe <axboe@kernel.dk>