Linux 3.10 compat: Do not rely on struct proc_dir_entry definition

Linux 3.10 compat: Do not rely on struct proc_dir_entry definition

Linux kernel commit torvalds/linux#59d8053f moved the definition of
struct proc_dir_entry from include/linux/proc_fs.h to the private
header fs/proc/internal.h. The SPL relied on that to map Solaris'
kstat to entries in /proc/spl/kstat.

Since the proc_dir_entry structure is now private the only safe
thing to do is wrap the opaque proc handle with our own structure.
This actually ends up simplify the code and is good because it
moves us away from depending on implementation details of /proc.

Signed-off-by: Richard Yao <ryao@gentoo.org>
Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
Issue #257