overlayfs: create new inode in ovl_link

Imaging using ext4 as upperdir which has a file "hello" and lowdir is
totally empty.

1. mount -t overlayfs overlayfs -o lowerdir=/lower,upperdir=/upper /overlay
2. cd /overlay
3. ln hello bye

then the overlayfs code will call vfs_link to create a real ext4
dentry for "bye" and create
a new overlayfs dentry point to overlayfs inode (which standed for
"hello"). That means:
	two overlayfs dentries and only one overlayfs inode.

and then

4. umount /overlay
5. mount -t overlayfs overlayfs -o lowerdir=/lower,upperdir=/upper
/overlay (again)
6. cd /overlay
7. ls hello bye

the overlayfs will create two inodes(one for the "hello", another
for the "bye") and two dentries (each point a inode).That means:
	two dentries and two inodes.

As above, with different order of "create link" and "mount", the
result is not the same.

In order to make the behavior coherent, we need to create inode in ovl_link.

Signed-off-by: Robin Dong <sanbai@taobao.com>
Signed-off-by: Miklos Szeredi <mszeredi@suse.cz>