fs/proc/task_mmu: account non-present entries as "maybe shared, but no idea how often"

fs/proc/task_mmu: account non-present entries as "maybe shared, but no idea how often"

We currently rely on mapcount information for pages referenced by
non-present entries to calculate the USS (shared vs.  private) and the
PSS.

However, relying on mapcounts for non-present entries doesn't make any
sense.  We have to treat such entries as "maybe shared, but no idea how
often", implying that they will *not* get accounted towards the USS, and
will get fully accounted to the PSS (no idea how often shared).

There is one exception: device exclusive entries essentially behave like
present entries (e.g., mapcount incremented).

In smaps_pmd_entry(), use is_pfn_swap_entry() instead of
is_migration_entry(), which should not make a real difference but makes
the code look more similar to the PTE variant.

While at it, adjust the comments in smaps_account().

Link: https://lkml.kernel.org/r/20240607122357.115423-5-david@redhat.com
Signed-off-by: David Hildenbrand <david@redhat.com>
Cc: Alexey Dobriyan <adobriyan@gmail.com>
Cc: Jonathan Corbet <corbet@lwn.net>
Cc: Kirill A. Shutemov <kirill.shutemov@linux.intel.com>
Cc: Lance Yang <ioworker0@gmail.com>
Cc: Oscar Salvador <osalvador@suse.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>