net/smc: postpone sk_refcnt increment in connect()

[ Upstream commit 75c1edf23b95a9c66923d9269d8e86e4dbde151f ]

Same trigger condition as commit 86434744. When setsockopt runs
in parallel to a connect(), and switch the socket into fallback
mode. Then the sk_refcnt is incremented in smc_connect(), but
its state stay in SMC_INIT (NOT SMC_ACTIVE). This cause the
corresponding sk_refcnt decrement in __smc_release() will not be
performed.

Fixes: 86434744fedf ("net/smc: add fallback check to connect()")
Signed-off-by: liuyacan <liuyacan@corp.netease.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
Signed-off-by: Sasha Levin <sashal@kernel.org>