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In order to add a helper to open files that aren't accounted split
alloc_file() and parts of alloc_file_pseudo() into helpers. One to
prepare a path, another one to setup the file.
Suggested-by: Christoph Hellwig <hch@lst.de>
Link: https://lore.kernel.org/r/20240129160241.GA2793@lst.de

Signed-off-by: Christian Brauner <brauner@kernel.org>