btrfs: qgroup: Move reserved data accounting from btrfs_delayed_ref_head to btrfs_qgroup_extent_record

[BUG]
Btrfs/139 will fail with a high probability if the testing machine (VM)
has only 2G RAM.

Resulting the final write success while it should fail due to EDQUOT,
and the fs will have quota exceeding the limit by 16K.

The simplified reproducer will be: (needs a 2G ram VM)

  $ mkfs.btrfs -f $dev
  $ mount $dev $mnt

  $ btrfs subv create $mnt/subv
  $ btrfs quota enable $mnt
  $ btrfs quota rescan -w $mnt
  $ btrfs qgroup limit -e 1G $mnt/subv

  $ for i in $(seq -w  1 8); do
  	xfs_io -f -c "pwrite 0 128M" $mnt/subv/file_$i > /dev/null
  	echo "file $i written" > /dev/kmsg
    done
  $ sync
  $ btrfs qgroup show -pcre --raw $mnt

The last pwrite will not trigger EDQUOT and final 'qgroup show' will
show something like:

  qgroupid         rfer         excl     max_rfer     max_excl parent  child
  --------         ----         ----     --------     -------- ------  -----
  0/5             16384        16384         none         none ---     ---
  0/256      1073758208   1073758208         none   1073741824 ---     ---

And 1073758208 is larger than
  > 1073741824.

[CAUSE]
It's a bug in btrfs qgroup data reserved space management.

For quota limit, we must ensure that:
  reserved (data + metadata) + rfer/excl <= limit

Since rfer/excl is only updated at transaction commmit time, reserved
space needs to be taken special care.

One important part of reserved space is data, and for a new data extent
written to disk, we still need to take the reserved space until
rfer/excl numbers get updated.

Originally when an ordered extent finishes, we migrate the reserved
qgroup data space from extent_io tree to delayed ref head of the data
extent, expecting delayed ref will only be cleaned up at commit
transaction time.

However for small RAM machine, due to memory pressure dirty pages can be
flushed back to disk without committing a transaction.

The related events will be something like:

  file 1 written
  btrfs_finish_ordered_io: ino=258 ordered offset=0 len=54947840
  btrfs_finish_ordered_io: ino=258 ordered offset=54947840 len=5636096
  btrfs_finish_ordered_io: ino=258 ordered offset=61153280 len=57344
  btrfs_finish_ordered_io: ino=258 ordered offset=61210624 len=8192
  btrfs_finish_ordered_io: ino=258 ordered offset=60583936 len=569344
  cleanup_ref_head: num_bytes=54947840
  cleanup_ref_head: num_bytes=5636096
  cleanup_ref_head: num_bytes=569344
  cleanup_ref_head: num_bytes=57344
  cleanup_ref_head: num_bytes=8192
  ^^^^^^^^^^^^^^^^ This will free qgroup data reserved space
  file 2 written
  ...
  file 8 written
  cleanup_ref_head: num_bytes=8192
  ...
  btrfs_commit_transaction  <<< the only transaction committed during
				the test

When file 2 is written, we have already freed 128M reserved qgroup data
space for ino 258. Thus later write won't trigger EDQUOT.

This allows us to write more data beyond qgroup limit.

In my 2G ram VM, it could reach about 1.2G before hitting EDQUOT.

[FIX]
By moving reserved qgroup data space from btrfs_delayed_ref_head to
btrfs_qgroup_extent_record, we can ensure that reserved qgroup data
space won't be freed half way before commit transaction, thus fix the
problem.

Fixes: f64d5ca8 ("btrfs: delayed_ref: Add new function to record reserved space into delayed ref")
Signed-off-by: Qu Wenruo <wqu@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>