fs: prepare for stackable filesystems backing file helpers

In preparation for factoring out some backing file io helpers from
overlayfs, move backing_file_open() into a new file fs/backing-file.c
and header.

Add a MAINTAINERS entry for stackable filesystems and add a Kconfig
FS_STACK which stackable filesystems need to select.

For now, the backing_file struct, the backing_file alloc/free functions
and the backing_file_real_path() accessor remain internal to file_table.c.
We may change that in the future.

Signed-off-by: Amir Goldstein <amir73il@gmail.com>