In msdosfs_setattr(), add a check for result of the utimes(2)
permissions test, forgotten in r164033.

Refactor the permission checks for utimes(2) into vnode helper
function vn_utimes_perm(9), and simplify its code comparing with the
UFS origin, by writing the call to VOP_ACCESSX only once.  Use the
helper for UFS(5), tmpfs(5), devfs(5) and msdosfs(5).

Reported by:	bde
Reviewed by:	bde, trasz
Sponsored by:	The FreeBSD Foundation
MFC after:	1 week