block: add a blk_account_io_merge_bio helper

Move the non-"new_io" branch of blk_account_io_start() into separate
function.  Fix merge accounting for discards (they were counted as write
merges).

The new blk_account_io_merge_bio() doesn't call update_io_ticks() unlike
blk_account_io_start(), as there is no reason for that.

[hch: rebased]

Signed-off-by: Konstantin Khlebnikov <khlebnikov@yandex-team.ru>
Signed-off-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Jens Axboe <axboe@kernel.dk>