Currently remouting superblock read-only is racy in a major way.
With the per mount read-only infrastructure it is now possible to
prevent most races, which this patch attempts.
Before starting the remount read-only, iterate through all mounts
belonging to the superblock and if none of them have any pending
writes, set sb->s_readonly_remount. This indicates that remount is in
progress and no further write requests are allowed. If the remount
succeeds set MS_RDONLY and reset s_readonly_remount.
If the remounting is unsuccessful just reset s_readonly_remount.
This can result in transient EROFS errors, despite the fact the
remount failed. Unfortunately hodling off writes is difficult as
remount itself may touch the filesystem (e.g. through load_nls())
which would deadlock.
A later patch deals with delayed writes due to nlink going to zero.