Provide a custom lock around initializing and tearing down EA area,
to prevent both memory leaks and double-free of it. Count the number
of EA area accessors.
Lock protocol requires either holding exclusive vnode lock to modify
i_ea_area, or shared vnode lock and owning IN_EA_LOCKED flag in i_flag.
Noted by: YAMAMOTO, Taku <taku tackymt homeip net>
Tested by: pho (previous version)
MFC after: 2 weeks