fs: make userspace_init_fs a dynamically-initialized pointer

Change userspace_init_fs from a declared-but-unused extern struct to
a dynamically initialized pointer. Add init_userspace_fs() which is
called early in kernel_init() (PID 1) to record PID 1's fs_struct
as the canonical userspace filesystem state.

Wire up __override_init_fs() and __revert_init_fs() to actually swap
current->fs to/from userspace_init_fs. Previously these were no-ops
that stored current->fs back to itself.

Fix nullfs_userspace_init() to compare against userspace_init_fs
instead of &init_fs. When PID 1 unshares its filesystem state, revert
userspace_init_fs to init_fs's root (nullfs) so that stale filesystem
state is not silently inherited by kworkers and usermodehelpers.

At this stage PID 1's fs still points to rootfs (set by
init_mount_tree), so userspace_init_fs points to rootfs and
scoped_with_init_fs() is functionally equivalent to its previous no-op
behavior.

Link: https://patch.msgid.link/20260601-work-kthread-nullfs-v4-5-77ee053060e0@kernel.org
Signed-off-by: Christian Brauner (Amutable) <brauner@kernel.org>

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