xfs: make intent items take a perag reference [v24.5]

Now that we've cleaned up some code warts in the deferred work item
processing code, let's make intent items take an active perag reference
from their creation until they are finally freed by the defer ops
machinery.  This change facilitates the scrub drain in the next patchset
and will make it easier for the future AG removal code to detect a busy
AG in need of quiescing.

Signed-off-by: Darrick J. Wong <djwong@kernel.org>
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