jbd2: fix FS corruption possibility in jbd2_journal_destroy() on umount path

On umount path, jbd2_journal_destroy() writes latest transaction ID
(->j_tail_sequence) to be used at next mount.

The bug is that ->j_tail_sequence is not holding latest transaction ID
in some cases. So, at next mount, there is chance to conflict with
remaining (not overwritten yet) transactions.

	mount (id=10)
	write transaction (id=11)
	write transaction (id=12)
	umount (id=10) <= the bug doesn't write latest ID

	mount (id=10)
	write transaction (id=11)
	crash

	mount
	[recovery process]
		transaction (id=11)
		transaction (id=12) <= valid transaction ID, but old commit
                                       must not replay

Like above, this bug become the cause of recovery failure, or FS
corruption.

So why ->j_tail_sequence doesn't point latest ID?

Because if checkpoint transactions was reclaimed by memory pressure
(i.e. bdev_try_to_free_page()), then ->j_tail_sequence is not updated.
(And another case is, __jbd2_journal_...