Fix 'zfs userspace' for received datasets in encrypted root

Fix 'zfs userspace' for received datasets in encrypted root

For encrypted receives, where user accounting is initially disabled on
creation, both 'zfs userspace' and 'zfs groupspace' fails with
EOPNOTSUPP: this is because dmu_objset_id_quota_upgrade_cb() forgets to
set OBJSET_FLAG_USERACCOUNTING_COMPLETE on the objset flags after a
successful dmu_objset_space_upgrade().

Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Co-authored-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: loli10K <ezomori.nozomu@gmail.com>
Closes #9501
Closes #9596