cgroup: separate out cgroup_destroy_locked()

Separate out cgroup_destroy_locked() from cgroup_destroy().  This will
be later used in cgroup_create() failure path.

While at it, add lockdep asserts on i_mutex and cgroup_mutex, and move
@d and @parent assignments to their declarations.

This patch doesn't introduce any functional difference.

Signed-off-by: Tejun Heo <tj@kernel.org>
Acked-by: Li Zefan <lizefan@huawei.com>