md: move initialization and destruction of 'io_acct_set' to md.c

'io_acct_set' is only used for raid0 and raid456, prepare to use it for
raid1 and raid10, so that io accounting from different levels can be
consistent.

By the way, follow up patches will also use this io clone mechanism to
make sure 'active_io' represents in flight io, not io that is dispatching,
so that mddev_suspend will wait for io to be done as designed.

Signed-off-by: Yu Kuai <[email protected]>
Reviewed-by: Xiao Ni <[email protected]>
Signed-off-by: Song Liu <[email protected]>
Link: https://lore.kernel.org/r/[email protected]

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