Locked and pinned memory accounting in io_{,un}account_mem() depends on
having ->sqo_mm, which is NULL after a recent change for non SQPOLL'ed
io_ring. That disables the accounting.

Return ->sqo_mm initialisation back, and do __io_sq_thread_acquire_mm()
based on IORING_SETUP_SQPOLL flag.

Fixes: 8eb06d7e ("io_uring: fix missing ->mm on exit")
Signed-off-by: Pavel Begunkov <asml.silence@gmail.com>
Signed-off-by: Jens Axboe <axboe@kernel.dk>