Handle and detect #13709's unlock regression (#14161)

In #13709, as in #11294 before it, it turns out that 63a26454 still had
the same failure mode as when it was first landed as d1d47691, and
fails to unlock certain datasets that formerly worked.

Rather than reverting it again, let's add handling to just throw out
the accounting metadata that failed to unlock when that happens, as
well as a test with a pre-broken pool image to ensure that we never get
bitten by this again.

Fixes: #13709

Signed-off-by: Rich Ercolani <rincebrain@gmail.com>
Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Reviewed-by: Tony Hutter <hutter2@llnl.gov>