filesystems: add set_nlink()

Replace remaining direct i_nlink updates with a new set_nlink()
updater function.

Signed-off-by: Miklos Szeredi <mszeredi@suse.cz>
Tested-by: Toshiyuki Okajima <toshi.okajima@jp.fujitsu.com>
Signed-off-by: Christoph Hellwig <hch@lst.de>