rust: implement `kernel::sync::Refcount`

This is a wrapping layer of `include/linux/refcount.h`. Currently the
kernel refcount has already been used in `Arc`, however it calls into
FFI directly.

[boqun: Add the missing <> for the link in comment]
Signed-off-by: Gary Guo <gary@garyguo.net>
Signed-off-by: Boqun Feng <boqun.feng@gmail.com>
Signed-off-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Reviewed-by: Alice Ryhl <aliceryhl@google.com>
Reviewed-by: Boqun Feng <boqun.feng@gmail.com>
Reviewed-by: Fiona Behrens <me@kloenk.dev>
Reviewed-by: Benno Lossin <lossin@kernel.org>
Reviewed-by: Elle Rhumsaa <elle@weathered-steel.dev>
Link: https://lore.kernel.org/r/20250723233312.3304339-2-gary@kernel.org

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