blk-mq: Move flush queue allocation into blk_mq_init_hctx()

Move flush queue allocation into blk_mq_init_hctx() and its release into
blk_mq_exit_hctx(), and prepare for replacing tags->lock with SRCU to
draining inflight request walking. blk_mq_exit_hctx() is the last chance
for us to get valid `tag_set` reference, and we need to add one SRCU to
`tag_set` for freeing flush request via call_srcu().

It is safe to move flush queue & request release into blk_mq_exit_hctx(),
because blk_mq_clear_flush_rq_mapping() clears the flush request
reference int driver tags inflight request table, meantime inflight
request walking is drained.

Reviewed-by: Hannes Reinecke <hare@suse.de>
Reviewed-by: Yu Kuai <yukuai3@huawei.com>
Signed-off-by: Ming Lei <ming.lei@redhat.com>
Reviewed-by: Martin K. Petersen <martin.petersen@oracle.com>
Signed-off-by: Jens Axboe <axboe@kernel.dk>