exportfs: add helpers to check if filesystem can encode/decode file handles

The logic of whether filesystem can encode/decode file handles is open
coded in many places.

In preparation to changing the logic, move the open coded logic into
inline helpers.

Reviewed-by: Jan Kara <[email protected]>
Reviewed-by: Jeff Layton <[email protected]>
Signed-off-by: Amir Goldstein <[email protected]>
Link: https://lore.kernel.org/r/[email protected]
Signed-off-by: Christian Brauner <[email protected]>

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