This patch effectively reverts commit 9f1c2674 ("net: memcontrol:
defer call to mem_cgroup_sk_alloc()").

Moving mem_cgroup_sk_alloc() to the inet_csk_accept() completely breaks
memcg socket memory accounting, as packets received before memcg
pointer initialization are not accounted and are causing refcounting
underflow on socket release.

Actually the free-after-use problem was fixed by
commit c0576e39

 ("net: call cgroup_sk_alloc() earlier in
sk_clone_lock()") for the cgroup pointer.

So, let's revert it and call mem_cgroup_sk_alloc() just before
cgroup_sk_alloc(). This is safe, as we hold a reference to the socket
we're cloning, and it holds a reference to the memcg.

Also, let's drop BUG_ON(mem_cgroup_is_root()) check from
mem_cgroup_sk_alloc(). I see no reasons why bumping the root
memcg counter is a good reason to panic, and there are no realistic
ways to hit it.

Signed-off-by: Roman Gushchin <guro@fb.com>
Cc: Eric Dumazet <edumazet@google.com>
Cc: David S. Miller <davem@davemloft.net>
Cc: Johannes Weiner <hannes@cmpxchg.org>
Cc: Tejun Heo <tj@kernel.org>
Signed-off-by: David S. Miller <davem@davemloft.net>