fs: factor out d_mark_tmpfile()

New helper for bcachefs - bcachefs doesn't want the
inode_dec_link_count() call that d_tmpfile does, it handles i_nlink on
its own atomically with other btree updates

Signed-off-by: Kent Overstreet <kent.overstreet@linux.dev>
Cc: Alexander Viro <viro@zeniv.linux.org.uk>
Cc: Christian Brauner <brauner@kernel.org>
Cc: linux-fsdevel@vger.kernel.org
Reviewed-by: Darrick J. Wong <djwong@kernel.org>
Reviewed-by: Christian Brauner <brauner@kernel.org>