selftests/bpf: Add test for struct_ops __ref argument in any position

Add a selftest to verify that the verifier correctly identifies refcounted
arguments in struct_ops programs, even when they are not the first
argument. This ensures that the restriction on tail calls for programs
with __ref arguments is properly enforced regardless of which argument
they appear in.

This test verifies the fix for check_struct_ops_btf_id() proposed by
Keisuke Nishimura [0], which corrected a bug where only the first
argument was checked for the refcounted flag.
The test includes:
- An update to bpf_testmod to add 'test_refcounted_multi', an operator with
  three arguments where the third is tagged with "__ref".
- A BPF program 'test_refcounted_multi' that attempts a tail call.
- A test runner that asserts the verifier rejects the program with
  "program with __ref argument cannot tail call".

[0]: https://lore.kernel.org/bpf/20260320130219.63711-1-keisuke.nishimura@inria.fr/

Signed-off-by: Varun R Mallya <varunrmallya@gmail.com>
Link: https://lore.kernel.org/r/20260321214038.80479-1-varunrmallya@gmail.com
Signed-off-by: Alexei Starovoitov <ast@kernel.org>

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