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Implement an internal list of opened files to allow deleting a branch
which has an opened dir. Obviously I don't like such list.

There was such list in linux as sb->s_files, but in linux-3.12 s_files
became containing just a part of the opened files, and in linux-3.13 it
was totally gone.
Aufs still needs the file list, particularly for re-setting the branch
attribute from RW to RO.
After resetting to RO, aufs should return EROFS for write. In order to
support such case, aufs keeps the late s_files and mark_files_ro()
approach.

See also the document in this commit.
Signed-off-by: J. R. Okajima <hooanon05g@gmail.com>