fs: move mnt_idmap

Now that we converted everything to just rely on struct mnt_idmap move it all
into a separate file. This ensure that no code can poke around in struct
mnt_idmap without any dedicated helpers and makes it easier to extend it in the
future. Filesystems will now not be able to conflate mount and filesystem
idmappings as they are two distinct types and require distinct helpers that
cannot be used interchangeably. We are now also able to extend struct mnt_idmap
as we see fit.

Acked-by: Dave Chinner <dchinner@redhat.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Christian Brauner (Microsoft) <brauner@kernel.org>