fstatat(2): handle non-vnode file descriptors for AT_EMPTY_PATH

Set NIRES_EMPTYPATH earlies, to have use of EMPTYPATH recorded even if
we are going to return error. When namei_setup() refused to accept dirfd,
which is not of the vnode type, and indicated by ENOTDIR error return,
fall back to kern_fstat(dirfd).

Reported by: dchagin
Reviewed by: markj
Sponsored by: The FreeBSD Foundation
MFC after: 1 week
Differential revision: https://reviews.freebsd.org/D31530