ovl: refactor ovl_fill_super()
Split the core into a separate helper in preparation of converting the
caller to the scoped ovl cred guard.
Link: https://patch.msgid.link/20251117-work-ovl-cred-guard-v4-40-b31603935724@kernel.org
Reviewed-by: Amir Goldstein <amir73il@gmail.com>
Signed-off-by: Christian Brauner <brauner@kernel.org>