vfs: fix vfs_clone_file_range() for overlayfs files

With overlayfs, it is wrong to compare file_inode(inode)->i_sb
of regular files with those of non-regular files, because the
former reference the real (upper/lower) sb and the latter reference
the overlayfs sb.

Move the test for same super block after the sanity tests for
clone range of directory and non-regular file.

This change fixes xfstest generic/157, which returned EXDEV instead
of EISDIR/EINVAL in the following test cases over overlayfs:

  echo "Try to reflink a dir"
  _reflink_range $testdir1/dir1 0 $testdir1/file2 0 $blksz

  echo "Try to reflink a device"
  _reflink_range $testdir1/dev1 0 $testdir1/file2 0 $blksz

Signed-off-by: Amir Goldstein <amir73il@gmail.com>
Signed-off-by: Miklos Szeredi <mszeredi@redhat.com>