kill boilerplates around posix_acl_create_masq()

new helper: posix_acl_create(&acl, gfp, mode_p).  Replaces acl with
modified clone, on failure releases acl and replaces with NULL.
Returns 0 or -ve on error.  All callers of posix_acl_create_masq()
switched.

Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>