vfs: open inside ->tmpfile()

This is in preparation for adding tmpfile support to fuse, which requires
that the tmpfile creation and opening are done as a single operation.

Replace the 'struct dentry *' argument of i_op->tmpfile with
'struct file *'.

Call finish_open_simple() as the last thing in ->tmpfile() instances (may
be omitted in the error case).

Change d_tmpfile() argument to 'struct file *' as well to make callers more
readable.

Reviewed-by: Christian Brauner (Microsoft) <brauner@kernel.org>
Signed-off-by: Miklos Szeredi <mszeredi@redhat.com>