fs: prepare for adding LSM blob to backing_file

fs: prepare for adding LSM blob to backing_file

In preparation to adding LSM blob to backing_file struct, factor out
helpers init_backing_file() and backing_file_free().

Cc: stable@vger.kernel.org
Cc: linux-fsdevel@vger.kernel.org
Cc: linux-unionfs@vger.kernel.org
Cc: linux-erofs@lists.ozlabs.org
Signed-off-by: Amir Goldstein <amir73il@gmail.com>
Reviewed-by: Serge Hallyn <serge@hallyn.com>
[PM: use the term "LSM blob", fix comment style to match file]
Signed-off-by: Paul Moore <paul@paul-moore.com>