INT-3464 Exceptions and AcceptOnceFileListFilter

JIRA: https://jira.spring.io/browse/INT-3464

Previously, if an IO exeption occurred while synchronizing
files, and an AcceptOnceFileListFilter is being used, files that were
not transferred would not be fetched next time.

Add strategy `ReversibleFileListFilter` that can rollback previously
accepted files.

Implement this interface on `AcceptOnceFileListFilter` and
`AbstractPersistentAcceptOnceFileListFilter`.

Add test cases.

__cherry-pick to 4.0.x__