nilfs2: tighten restrictions on inode flags

Nilfs has few rectrictions on which flags may be set on which inodes
like ext2/3/4 filesystems used to be.  Specifically DIRSYNC may only
be set on directories and IMMUTABLE and APPEND may not be set on
links.  Tighten that to disallow TOPDIR being set on non-directories
and only NODUMP and NOATIME to be set on non-regular file,
non-directories.

This introduces a flags masking function like those of extN and uses
it during inode creation.

Signed-off-by: Ryusuke Konishi <konishi.ryusuke@lab.ntt.co.jp>