treewide: Replace open-coded flex arrays in unions

In support of enabling -Warray-bounds and -Wzero-length-bounds and
correctly handling run-time memcpy() bounds checking, replace all
open-coded flexible arrays (i.e. 0-element arrays) in unions with the
DECLARE_FLEX_ARRAY() helper macro.

This fixes warnings such as:

fs/hpfs/anode.c: In function 'hpfs_add_sector_to_btree':
fs/hpfs/anode.c:209:27: warning: array subscript 0 is outside the bounds of an interior zero-length array 'struct bplus_internal_node[0]' [-Wzero-length-bounds]
  209 |    anode->btree.u.internal[0].down = cpu_to_le32(a);
      |    ~~~~~~~~~~~~~~~~~~~~~~~^~~
In file included from fs/hpfs/hpfs_fn.h:26,
                 from fs/hpfs/anode.c:10:
fs/hpfs/hpfs.h:412:32: note: while referencing 'internal'
  412 |     struct bplus_internal_node internal[0]; /* (internal) 2-word entries giving
      |                                ^~~~~~~~

drivers/net/can/usb/etas_es58x/es58x_fd.c: In function 'es58x_fd_tx_can_msg':
drivers/net/can/usb/etas...