This helps userland programs like the rmcp command to distinguish
error codes returned against a checkpoint removal request.

Previously -EPERM was returned, and not discriminable from real
permission errors.  This also allows removal of the latest checkpoint
because the deletion leads to create a new checkpoint, and thus it's
harmless for the filesystem.
Signed-off-by: Ryusuke Konishi <konishi.ryusuke@lab.ntt.co.jp>