Linux 6.7 compat: rework shrinker setup for heap allocations

6.7 changes the shrinker API such that shrinkers must be allocated
dynamically by the kernel. To accomodate this, this commit reworks
spl_register_shrinker() to do something similar against earlier kernels.

Reviewed-by: Tony Hutter <hutter2@llnl.gov>
Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: Rob Norris <robn@despairlabs.com>
Sponsored-by: https://github.com/sponsors/robn
Closes #15681