Linux 3.8 compat: Support CONFIG_UIDGID_STRICT_TYPE_CHECKS

When CONFIG_UIDGID_STRICT_TYPE_CHECKS is enabled uid_t/git_t are
replaced by kuid_t/kgid_t, which are structures instead of integral
types. This causes any code that uses an integral type to fail to build.
The User Namespace functionality introduced in Linux 3.8 requires
CONFIG_UIDGID_STRICT_TYPE_CHECKS, so we could not build against any
kernel that supported it.

We resolve this by converting between the new kuid_t/kgid_t structures
and the original uid_t/gid_t types.

Signed-off-by: Richard Yao <ryao@gentoo.org>

Note: This depends on zfsonlinux/spl#260