btrfs: add helper for recording simple quota deltas

Rather than re-computing shared/exclusive ownership based on backrefs
and walking roots for implicit backrefs, simple quotas does an increment
when creating an extent and a decrement when deleting it. Add the API
for the extent item code to use to track those events.

Signed-off-by: Boris Burkov <[email protected]>
Signed-off-by: David Sterba <[email protected]>

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