ovl: copy up regular file using O_TMPFILE

In preparation for concurrent copy up, implement copy up
of regular file as O_TMPFILE that is linked to upperdir
instead of a file in workdir that is moved to upperdir.

Suggested-by: Al Viro <viro@zeniv.linux.org.uk>
Signed-off-by: Amir Goldstein <amir73il@gmail.com>
Signed-off-by: Miklos Szeredi <mszeredi@redhat.com>