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extfs: fix the build with no UFS_ACL.

Description

extfs: fix the build with no UFS_ACL.

Some people may want to drop UFS-style ACLs for slimmer kernels.
Let's just not assume everyone needs ACLs.

Reported by: bde
Submitted by: Fedor Uporov
Differential Revision: https://reviews.freebsd.org/D11145