btrfs: qgroup: do not warn on record without old_roots populated

In the Linux kernel, the following vulnerability has been resolved:

btrfs: qgroup: do not warn on record without old_roots populated

[BUG]
There are some reports from the mailing list that since v6.1 kernel, the
WARN_ON() inside btrfs_qgroup_account_extent() gets triggered during
rescan:

WARNING: CPU: 3 PID: 6424 at fs/btrfs/qgroup.c:2756 btrfs_qgroup_account_extents+0x1ae/0x260 [btrfs]
CPU: 3 PID: 6424 Comm: snapperd Tainted: P OE 6.1.2-1-default #1 openSUSE Tumbleweed 05c7a1b1b61d5627475528f71f50444637b5aad7
RIP: 0010:btrfs_qgroup_account_extents+0x1ae/0x260 [btrfs]
Call Trace:
<TASK>
btrfs_commit_transaction+0x30c/0xb40 [btrfs c39c9c546c241c593f03bd6d5f39ea1b676250f6]
? start_transaction+0xc3/0x5b0 [btrfs c39c9c546c241c593f03bd6d5f39ea1b676250f6]
btrfs_qgroup_rescan+0x42/0xc0 [btrfs c39c9c546c241c593f03bd6d5f39ea1b676250f6]
btrfs_ioctl+0x1ab9/0x25c0 [btrfs c39c9c546c241c593f03bd6d5f39ea1b676250f6]
? __rseq_handle_notify_resume+0xa9/0x4a0
? mntput_no_expire+0x4a/0x240
? __seccomp_filter+0x319/0x4d0
__x64_sys_ioctl+0x90/0xd0
do_syscall_64+0x5b/0x80
? syscall_exit_to_user_mode+0x17/0x40
? do_syscall_64+0x67/0x80
entry_SYSCALL_64_after_hwframe+0x63/0xcd
RIP: 0033:0x7fd9b790d9bf
</TASK>

[CAUSE]
Since commit e15e9f43c7ca ("btrfs: introduce
BTRFS_QGROUP_RUNTIME_FLAG_NO_ACCOUNTING to skip qgroup accounting"), if
our qgroup is already in inconsistent state, we will no longer do the
time-consuming backref walk.

This can leave some qgroup records without a valid old_roots ulist.
Normally this is fine, as btrfs_qgroup_account_extents() would also skip
those records if we have NO_ACCOUNTING flag set.

But there is a small window, if we have NO_ACCOUNTING flag set, and
inserted some qgroup_record without a old_roots ulist, but then the user
triggered a qgroup rescan.

During btrfs_qgroup_rescan(), we firstly clear NO_ACCOUNTING flag, then
commit current transaction.

And since we have a qgroup_record with old_roots = NULL, we trigger the
WARN_ON() during btrfs_qgroup_account_extents().

[FIX]
Unfortunately due to the introduction of NO_ACCOUNTING flag, the
assumption that every qgroup_record would have its old_roots populated
is no longer correct.

Fix the false alerts and drop the WARN_ON().