Add Hooks for Linux File Operations

The Linux specific file operations have all been located in the
file zpl_file.c. These functions primarily rely on the reworked
zfs_* functions to do their job. They are also responsible for
converting the possible Solaris style error codes to negative
Linux errors.

This first zpl_* commit also includes a common zpl.h header with
minimal entries to register the Linux specific hooks. In also
adds all the new zpl_* file to the Makefile.in. This is not a
standalone commit, you required the following zpl_* commits.