zil_failed() is called unlocked, and itxg_failed is only checked with
itxg_lock held. This was making the ZIL appear to be not failed even as
zil_fail() was in progress, scanning the itx lists. With zil_failed()
returning false, zil_commit() would continue to zil_commit_impl() and
also start processing itx lists, racing each other for locks.
So instead, set the fail state as early as possible, before we start
processing the itx lists. This won't stop new itxs arriving on the itxgs
proper, but it will avoid additional commit itxs being created and will
stop any attempts to collect and commit them.
(cherry picked from commit 17579a79a2b481e746879d5a033626754931441e)