All codepaths that don't want to implement POSIX ACLs should simply not
implement the associated inode operations instead of relying on
IOP_XATTR. That's the case for all filesystems today.

For vfs_listxattr() all filesystems that explicitly turn of xattrs for a
given inode all set inode->i_op to a dedicated set of inode operations
that doesn't implement ->listxattr().  We can remove the dependency of
vfs_listxattr() on IOP_XATTR.

Removing this dependency will allow us to decouple POSIX ACLs from
IOP_XATTR and they can still be listed even if no other xattr handlers
are implemented. Otherwise we would have to implement elaborate schemes
to raise IOP_XATTR even if sb->s_xattr is set to NULL.
Signed-off-by: Christian Brauner (Microsoft) <brauner@kernel.org>