bdev: open block device as files

Add two new helpers to allow opening block devices as files.
This is not the final infrastructure. This still opens the block device
before opening a struct a file. Until we have removed all references to
struct bdev_handle we can't switch the order:

* Introduce blk_to_file_flags() to translate from block specific to
  flags usable to pen a new file.
* Introduce bdev_file_open_by_{dev,path}().
* Introduce temporary sb_bdev_handle() helper to retrieve a struct
  bdev_handle from a block device file and update places that directly
  reference struct bdev_handle to rely on it.
* Don't count block device openes against the number of open files. A
  bdev_file_open_by_{dev,path}() file is never installed into any
  file descriptor table.

One idea that came to mind was to use kernel_tmpfile_open() which
would require us to pass a path and it would then call do_dentry_open()
going through the regular fops->open::blkdev_open() path. But then we're
back to the problem of routing block specific flags such as
BLK_OPEN_RESTRICT_WRITES through the open path and would have to waste
FMODE_* flags every time we add a new one. With this we can avoid using
a flag bit and we have more leeway in how we open block devices from
bdev_open_by_{dev,path}().

Link: https://lore.kernel.org/r/20240123-vfs-bdev-file-v2-1-adbd023e19cc@kernel.org
Signed-off-by: Christian Brauner <brauner@kernel.org>

fs/romfs/super.c

@@ -594,7 +594,7 @@ static void romfs_kill_sb(struct super_block *sb)
 #ifdef CONFIG_ROMFS_ON_BLOCK
 	if (sb->s_bdev) {
 		sync_blockdev(sb->s_bdev);
-		bdev_release(sb->s_bdev_handle);
+		fput(sb->s_bdev_file);
 	}
 #endif
 }