Compiler Attributes: Add __counted_by macro

In an effort to annotate all flexible array members with their run-time
size information, the "element_count" attribute is being introduced by
Clang[1] and GCC[2] in future releases. This annotation will provide
the CONFIG_UBSAN_BOUNDS and CONFIG_FORTIFY_SOURCE features the ability
to perform run-time bounds checking on otherwise unknown-size flexible
arrays.

Even though the attribute is under development, we can start the
annotation process in the kernel. This requires defining a macro for
it, even if we have to change the name of the actual attribute later.
Since it is likely that this attribute may change its name to "counted_by"
in the future (to better align with a future total bytes "sized_by"
attribute), name the wrapper macro "__counted_by", which also reads more
clearly (and concisely) in structure definitions.

[1] https://reviews.llvm.org/D148381
[2] https://gcc.gnu.org/bugzilla/show_bug.cgi?id=108896

Cc: Bill Wendling <morbo@google.com>
Cc: Qing Zhao <qing.zhao@oracle.com>
Cc: Gustavo A. R. Silva <gustavoars@kernel.org>
Cc: Nick Desaulniers <ndesaulniers@google.com>
Cc: Nathan Chancellor <nathan@kernel.org>
Cc: Tom Rix <trix@redhat.com>
Cc: llvm@lists.linux.dev
Signed-off-by: Kees Cook <keescook@chromium.org>
Reviewed-by: Gustavo A. R. Silva <gustavoars@kernel.org>
Reviewed-by: Nathan Chancellor <nathan@kernel.org>
Acked-by: Miguel Ojeda <ojeda@kernel.org>
Link: https://lore.kernel.org/r/20230517190841.gonna.796-kees@kernel.org

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