ipc/msg: avoid ipc_rcu_alloc()

ipc/msg: avoid ipc_rcu_alloc()

Instead of using ipc_rcu_alloc() which only performs the refcount bump,
open code it.  This also allows for msg_queue structure layout to be
randomized in the future.

Link: http://lkml.kernel.org/r/20170525185107.12869-12-manfred@colorfullife.com
Signed-off-by: Kees Cook <keescook@chromium.org>
Signed-off-by: Manfred Spraul <manfred@colorfullife.com>
Cc: Davidlohr Bueso <dave@stgolabs.net>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>