fs: add open_tree_attr()

fs: add open_tree_attr()

Add open_tree_attr() which allow to atomically create a detached mount
tree and set mount options on it. If OPEN_TREE_CLONE is used this will
allow the creation of a detached mount with a new set of mount options
without it ever being exposed to userspace without that set of mount
options applied.

Link: https://lore.kernel.org/r/20250128-work-mnt_idmap-update-v2-v1-3-c25feb0d2eb3@kernel.org
Reviewed-by: "Seth Forshee (DigitalOcean)" <sforshee@kernel.org>
Signed-off-by: Christian Brauner <brauner@kernel.org>