net/rds: Fix circular locking dependency in rds_tcp_tune

net/rds: Fix circular locking dependency in rds_tcp_tune

syzbot reported a circular locking dependency in rds_tcp_tune() where
sk_net_refcnt_upgrade() is called while holding the socket lock:

======================================================
WARNING: possible circular locking dependency detected
======================================================
kworker/u10:8/15040 is trying to acquire lock:
ffffffff8e9aaf80 (fs_reclaim){+.+.}-{0:0},
at: __kmalloc_cache_noprof+0x4b/0x6f0

but task is already holding lock:
ffff88805a3c1ce0 (k-sk_lock-AF_INET6){+.+.}-{0:0},
at: rds_tcp_tune+0xd7/0x930

The issue occurs because sk_net_refcnt_upgrade() performs memory
allocation (via get_net_track() -> ref_tracker_alloc()) while the
socket lock is held, creating a circular dependency with fs_reclaim.

Fix this by moving sk_net_refcnt_upgrade() outside the socket lock
critical section. This is safe because the fields modified by the
sk_net_refcnt_upgrade() call (sk_net_refcnt, ns_tracker) are not
accessed by any concurrent code path at this point.

v2:
  - Corrected fixes tag
  - check patch line wrap nits
  - ai commentary nits

Reported-by: syzbot+2e2cf5331207053b8106@syzkaller.appspotmail.com
Closes: https://syzkaller.appspot.com/bug?extid=2e2cf5331207053b8106
Fixes: 3a58f13a881e ("net: rds: acquire refcount on TCP sockets")
Signed-off-by: Allison Henderson <achender@kernel.org>
Link: https://patch.msgid.link/20260227202336.167757-1-achender@kernel.org
Signed-off-by: Paolo Abeni <pabeni@redhat.com>