Linux 5.11 compat: bio_start_io_acct() / bio_end_io_acct()

Linux 5.11 compat: bio_start_io_acct() / bio_end_io_acct()

The generic IO accounting functions have been removed in favor of the
bio_start_io_acct() and bio_end_io_acct() functions which provide a
better interface.  These new functions were introduced in the 5.8
kernels but it wasn't until the 5.11 kernel that the previous generic
IO accounting interfaces were removed.

This commit updates the blk_generic_*_io_acct() wrappers to provide
and interface similar to the updated kernel interface.  It's slightly
different because for older kernels we need to pass the request queue
as well as the bio.

Reviewed-by: Rafael Kitover <rkitover@gmail.com>
Reviewed-by: Coleman Kane <ckane@colemankane.org>
Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
Closes #11387
Closes #11390