FreeBSD: Satisfy ASSERT_VOP_IN_SEQC()

zfs_aclset_common() might be called for newly created or not even
created vnodes, that triggers assertions on newer FreeBSD versions
with DEBUG_VFS_LOCKS included into INVARIANTS. In the first case
make sure to call vn_seqc_write_begin()/_end(), in the second just
skip the assertion.

The similar has to be done for project management IOCTL and file-
bases extended attributes, since those are not going through VFS.

Signed-off-by: Alexander Motin <alexander.motin@TrueNAS.com>
Closes #17722