LU-16796 quota: Change struct lquota_entry to use kref

LU-16796 quota: Change struct lquota_entry to use kref

This patch changes struct lquota_entry to use
kref instead of atomic_t

Test-Parameters: trivial testlist=sanity-quota
Signed-off-by: Arshad Hussain <arshad.hussain@aeoncomputing.com>
Change-Id: I27cb5373872887c3327a4d6dedccd15b02c7a4c9
Reviewed-on: https://review.whamcloud.com/c/fs/lustre-release/+/56454
Tested-by: jenkins <devops@whamcloud.com>
Tested-by: Maloo <maloo@whamcloud.com>
Reviewed-by: James Simmons <jsimmons@infradead.org>
Reviewed-by: Sergey Cheremencev <scherementsev@ddn.com>
Reviewed-by: Timothy Day <timday@amazon.com>
Reviewed-by: Oleg Drokin <green@whamcloud.com>