restore: fix restore of NFS4 ACLs

Changing the mode bits on a file with an NFS4 ACL results in the
NFS4 ACL being replaced by one matching the new mode bits being set,
so when restoring a file with an NFS4 ACL, set the owner/group/mode first
and then set the NFS4 ACL, so that setting the mode does not throw away
the ACL that we just set.

Reviewed by: mckusick
Differential Revision: https://reviews.freebsd.org/D37618