Syzkaller reports refcount bug as follows:
------------[ cut here ]------------
refcount_t: saturated; leaking memory.
WARNING: CPU: 1 PID: 3605 at lib/refcount.c:19 refcount_warn_saturate+0xf4/0x1e0 lib/refcount.c:19
Modules linked in:
CPU: 1 PID: 3605 Comm: syz-executor208 Not tainted 5.18.0-syzkaller-03023-g7e062cda #0
 <TASK>
 __refcount_add_not_zero include/linux/refcount.h:163 [inline]
 __refcount_inc_not_zero include/linux/refcount.h:227 [inline]
 refcount_inc_not_zero include/linux/refcount.h:245 [inline]
 sk_psock_get+0x3bc/0x410 include/linux/skmsg.h:439
 tls_data_ready+0x6d/0x1b0 net/tls/tls_sw.c:2091
 tcp_data_ready+0x106/0x520 net/ipv4/tcp_input.c:4983
 tcp_data_queue+0x25f2/0x4c90 net/ipv4/tcp_input.c:5057
 tcp_rcv_state_process+0x1774/0x4e80 net/ipv4/tcp_input.c:6659
 tcp_v4_do_rcv+0x339/0x980 net/ipv4/tcp_ipv4.c:1682
 sk_backlog_rcv include/net/sock.h:1061 [inline]
 __release_sock+0x134/0x3b0 net/core/sock.c:2849
 release_sock+0x54/0x1b0 net/core/sock.c:3404
 inet_shutdown+0x1e0/0x430 net/ipv4/af_inet.c:909
 __sys_shutdown_sock net/socket.c:2331 [inline]
 __sys_shutdown_sock net/socket.c:2325 [inline]
 __sys_shutdown+0xf1/0x1b0 net/socket.c:2343
 __do_sys_shutdown net/socket.c:2351 [inline]
 __se_sys_shutdown net/socket.c:2349 [inline]
 __x64_sys_shutdown+0x50/0x70 net/socket.c:2349
 do_syscall_x64 arch/x86/entry/common.c:50 [inline]
 do_syscall_64+0x35/0xb0 arch/x86/entry/common.c:80
 entry_SYSCALL_64_after_hwframe+0x46/0xb0
 </TASK>

During SMC fallback process in connect syscall, kernel will
replaces TCP with SMC. In order to forward wakeup
smc socket waitqueue after fallback, kernel will sets
clcsk->sk_user_data to origin smc socket in
smc_fback_replace_callbacks().

Later, in shutdown syscall, kernel will calls
sk_psock_get(), which treats the clcsk->sk_user_data
as psock type, triggering the refcnt warning.

So, the root cause is that smc and psock, both will use
sk_user_data field. So they will mismatch this field
easily.

This patch solves it by using another bit(defined as
SK_USER_DATA_PSOCK) in PTRMASK, to mark whether
sk_user_data points to a psock object or not.
This patch depends on a PTRMASK introduced in commit f1ff5ce2
("net, sk_msg: Clear sk_user_data pointer on clone if tagged").

For there will possibly be more flags in the sk_user_data field,
this patch also refactor sk_user_data flags code to be more generic
to improve its maintainability.

Reported-and-tested-by: syzbot+5f26f85569bd179c18ce@syzkaller.appspotmail.com
Suggested-by: Jakub Kicinski <kuba@kernel.org>
Acked-by: Wen Gu <guwen@linux.alibaba.com>
Signed-off-by: Hawkins Jiawei <yin31149@gmail.com>
Reviewed-by: Jakub Sitnicki <jakub@cloudflare.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>