btrfs: don't allocate file extent tree for non regular files

When not using the NO_HOLES feature we always allocate an io tree for an
inode's file_extent_tree. This is wasteful because that io tree is only
used for regular files, so we allocate more memory than needed for inodes
that represent directories or symlinks for example, or for inodes that
correspond to free space inodes.

So improve on this by allocating the io tree only for inodes of regular
files that are not free space inodes.

Reviewed-by: Qu Wenruo <wqu@suse.com>
Signed-off-by: Filipe Manana <fdmanana@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>