Register the space accounting callback even when we don't have the ZPL.

Register the space accounting callback even when we don't have the ZPL.

This callback is needed for properly accounting the per-uid and per-gid
space usage.  Even if we don't have the ZPL, we still need this callback
in order to have proper on-disk ZPL compatibility and to be able to use
Lustre quotas.

Fortunately, the callback doesn't have any ZPL/VFS dependencies so we
can just move it out of #ifdef HAVE_ZPL.

Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>