fs: use rest param & Reflect.apply in makeCallback

PR-URL: https://github.com/nodejs/node/pull/17486


Reviewed-By: Anatoli Papirovski <apapirovski@mac.com>
Reviewed-By: Benjamin Gruenbaum <benjamingr@gmail.com>
Reviewed-By: Colin Ihrig <cjihrig@gmail.com>
Reviewed-By: Benedikt Meurer <benedikt.meurer@gmail.com>
Reviewed-By: Timothy Gu <timothygu99@gmail.com>