Prevent user accounting on readonly pool

Trying to mount a dataset from a readonly pool could inadvertently start
the user accounting upgrade task, leading to the following failure:

VERIFY3(tx->tx_threads == 2) failed (0 == 2)
PANIC at txg.c:680:txg_wait_synced()
Showing stack for process 2541
CPU: 2 PID: 2541 Comm: z_upgrade Tainted: P           O  3.16.0-4-amd64 #1 Debian 3.16.51-3
Hardware name: Bochs Bochs, BIOS Bochs 01/01/2011
Call Trace:
 [<0>] ? dump_stack+0x5d/0x78
 [<0>] ? spl_panic+0xc9/0x110 [spl]
 [<0>] ? dnode_next_offset+0x1d4/0x2c0 [zfs]
 [<0>] ? dmu_object_next+0x77/0x130 [zfs]
 [<0>] ? dnode_rele_and_unlock+0x4d/0x120 [zfs]
 [<0>] ? txg_wait_synced+0x91/0x220 [zfs]
 [<0>] ? dmu_objset_id_quota_upgrade_cb+0x10f/0x140 [zfs]
 [<0>] ? dmu_objset_upgrade_task_cb+0xe3/0x170 [zfs]
 [<0>] ? taskq_thread+0x2cc/0x5d0 [spl]
 [<0>] ? wake_up_state+0x10/0x10
 [<0>] ? taskq_thread_should_stop.part.3+0x70/0x70 [spl]
 [<0>] ? kthread+0xbd/0xe0
 [<0>] ? kthread_create_on_node+0x180/0x180
 [<0>] ? ret_from_fork+0x58/0x90
 [<0>] ? kthread_create_on_node+0x180/0x180

This patch updates both functions responsible for checking if we can
perform user accounting to verify the pool is not readonly.

Reviewed-by: Alek Pinchuk <apinchuk@datto.com>
Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: loli10K <ezomori.nozomu@gmail.com>
Closes #8424

tests/runfiles/linux.run

@@ -841,7 +841,8 @@ tests = ['truncate_001_pos', 'truncate_002_pos', 'truncate_timestamps']
 tags = ['functional', 'truncate']
 
 [tests/functional/upgrade]
-tests = ['upgrade_userobj_001_pos', 'upgrade_projectquota_001_pos']
+tests = ['upgrade_userobj_001_pos', 'upgrade_projectquota_001_pos',
+    'upgrade_readonly_pool']
 tags = ['functional', 'upgrade']
 
 [tests/functional/user_namespace]