btrfs: move fs wide helpers out of ctree.h

We have several fs wide related helpers in ctree.h.  The bulk of these
are the incompat flag test helpers, but there are things such as
btrfs_fs_closing() and the read only helpers that also aren't directly
related to the ctree code.  Move these into a fs.h header, which will
serve as the location for file system wide related helpers.

Reviewed-by: Johannes Thumshirn <johannes.thumshirn@wdc.com>
Reviewed-by: Anand Jain <anand.jain@oracle.com>
Signed-off-by: Josef Bacik <josef@toxicpanda.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>