drivers, net, ethernet: convert clip_entry.refcnt from atomic_t to refcount_t

drivers, net, ethernet: convert clip_entry.refcnt from atomic_t to refcount_t

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 clip_entry.refcnt is used as pure reference counter.
Convert it to refcount_t and fix up the operations.

Suggested-by: Kees Cook <keescook@chromium.org>
Reviewed-by: David Windsor <dwindsor@gmail.com>
Reviewed-by: Hans Liljestrand <ishkamiel@gmail.com>
Signed-off-by: Elena Reshetova <elena.reshetova@intel.com>
Signed-off-by: David S. Miller <davem@davemloft.net>