include of <sys/queue.h> in the !KERNEL case. The prerequisites
for <ufs/ufs/quota.h> were broken in Lite2 by converting some of
the kernel declarations to use queue macros without including
<sys/queue.h>. <sys/queue.h> was included in applications in
/usr/src instead. We polluted this file instead of merging the
changes in the applications.
Include <sys/queue.h> in the KERNEL case, and forward-declare all
structs that are used in prototypes, so that this file is almost
self-sufficient even in the kernel.
Obtained from: mostly from NetBSD