new_sb is left uninitialized in case of early failures in kernfs_mount_ns(),
and while IS_ERR(root) is true in all such cases, using IS_ERR(root) || !new_sb
is not a solution - IS_ERR(root) is true in some cases when new_sb is true.

Make sure new_sb is initialized (and matches the reality) in all cases and
fix the condition for dropping kobj reference - we want it done precisely
in those situations where the reference has not been transferred into a new
super_block instance.

Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>