userns: Generalize the user namespace count into ucount

The same kind of recursive sane default limit and policy
countrol that has been implemented for the user namespace
is desirable for the other namespaces, so generalize
the user namespace refernce count into a ucount.

Acked-by: Kees Cook <keescook@chromium.org>
Signed-off-by: "Eric W. Biederman" <ebiederm@xmission.com>