Create an 'overlay' property

Add a new 'overlay' property (default 'off') that controls whether the
filesystem should be mounted even if the mountpoint is busy or if it
should fail with a 'mountpoint not empty'.

Doing overlay mounts is the default mount behavior on Linux, but not
in ZFS. It have been decided that following the ZFS behavior should
be the default, but this overlay allows for site administrator to
override this decision on a per-dataset basis.

Signed-off-by: Turbo Fredriksson <turbo@bayour.com>
Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
Closes: #2503