btrfs: Introduce init_delayed_ref_head

add_delayed_ref_head implements the logic to both initialize a head_ref
structure as well as perform the necessary operations to add it to the
delayed ref machinery. This has resulted in a very cumebrsome interface
with loads of parameters and code, which at first glance, looks very
unwieldy. Begin untangling it by first extracting the initialization
only code in its own function. It's more or less verbatim copy of the
first part of add_delayed_ref_head.

Signed-off-by: Nikolay Borisov <nborisov@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>