xfs: xfs_trans_alloc_empty

This is a partial cherry-pick of commit e89c041338
("xfs: implement the GETFSMAP ioctl"), which also adds this helper, and
a great example of why feature patches should be properly split into
their parts.

Signed-off-by: Darrick J. Wong <darrick.wong@oracle.com>
[hch: split from the larger patch for -stable]
Signed-off-by: Christoph Hellwig <hch@lst.de>