btrfs: Factor out common delayed refs init code

THe majority of the init code for struct btrfs_delayed_ref_node is
duplicated in add_delayed_data_ref and add_delayed_tree_ref. Factor out
the common bits in init_delayed_ref_common. This function is going to be
used in future patches to clean that up. No functional changes.

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