xfs: log refcount intent items

Provide a mechanism for higher levels to create CUI/CUD items, submit
them to the log, and a stub function to deal with recovered CUI items.
These parts will be connected to the refcountbt in a later patch.

Signed-off-by: Darrick J. Wong <darrick.wong@oracle.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>