sif: cq: use refcnt to disable/enable cq polling

sif: cq: use refcnt to disable/enable cq polling

Due to a hardware bug, sifdrv must clean up the cq
before it is being polled by the user. Thus, sifdrv
uses CQ_POLLING_NOT_ALLOWED bitmask to disable/enable
cq polling.

Nevertheless, the bit mask operation is not sufficient in
a shared cq scenario (many qps to one cq). The cq clean up
is performed by each qp and it might be performed concurrently.
As a result, the cq polling might be enabled before all qps
have clean up the cq.

Thus, this patch uses refcnt to disable/enable cq polling.
The CQ_POLLING_NOT_ALLOWED bitmask is kept in order to have
backward compatibility in the user library.

Orabug: 25038731

Signed-off-by: Wei Lin Guay <wei.lin.guay@oracle.com>
Reviewed-by: Knut Omang <knut.omang@oracle.com>