sysfs: implement sysfs_open_dirent

Implement sysfs_open_dirent which represents an open file (attribute)
sysfs_dirent.  A file sysfs_dirent with one or more open files have
one sysfs_dirent and all sysfs_buffers (one for each open instance)
are linked to it.

sysfs_open_dirent doesn't actually do anything yet but will be used to
off-load things which are specific for open file sysfs_dirent from it.

Signed-off-by: Tejun Heo <htejun@gmail.com>
Acked-by: Cornelia Huck <cornelia.huck@de.ibm.com>
Signed-off-by: Greg Kroah-Hartman <gregkh@suse.de>