atomic_t variables are currently used to implement reference
counters with the following properties:
 - counter is initialized to 1 using atomic_set()
 - a resource is freed upon counter reaching zero
 - once counter reaches zero, its further
   increments aren't allowed
 - counter schema uses basic atomic operations
   (set, inc, inc_not_zero, dec_and_test, etc.)

Such atomic variables should be converted to a newly provided
refcount_t type and API that prevents accidental counter overflows
and underflows. This is important since overflows and underflows
can lead to use-after-free situation and be exploitable.

The variable posix_acl.a_refcount is used as pure reference counter.
Convert it to refcount_t and fix up the operations.

**Important note for maintainers:

Some functions from refcount_t API defined in lib/refcount.c
have different memory ordering guarantees than their atomic
counterparts.
The full comparison can be seen in
https...