get rid of s_files and files_lock

commit eee5cc2702929fd41cce28058dc6d6717f723f87 upstream.

The only thing we need it for is alt-sysrq-r (emergency remount r/o)
and these days we can do just as well without going through the
list of files.

Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>
[wangkai: backport to 3.10: adjust context]
Signed-off-by: Wang Kai <morgan.wang@huawei.com>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>