io_uring/rsrc: add an empty io_rsrc_node for sparse buffer entries

Rather than allocate an io_rsrc_node for an empty/sparse buffer entry,
add a const entry that can be used for that. This just needs checking
for writing the tag, and the put check needs to check for that sparse
node rather than NULL for validity.

This avoids allocating rsrc nodes for sparse buffer entries.

Signed-off-by: Jens Axboe <axboe@kernel.dk>