fts: close parent dir FD before returning from post-traversal fts_read

fts: close parent dir FD before returning from post-traversal fts_read

The problem: the fts-using "mkdir -p A/B; rm -rf A" would attempt to
unlink A, even though an FD open on A remained.  This is suboptimal
(holding a file descriptor open longer than needed), but otherwise not
a problem on Unix-like kernels.  However, on Cygwin with certain Novell
file systems, (see http://cygwin.com/ml/cygwin/2011-10/msg00365.html),
that represents a real problem: it causes the removal of A to fail
with e.g., "rm: cannot remove `A': Device or resource busy"

fts visits each directory twice and keeps a cache (fts_fd_ring) of
directory file descriptors.  After completing the final, FTS_DP,
visit of a directory, RESTORE_INITIAL_CWD intended to clear the FD
cache, but then proceeded to add a new FD to it via the subsequent
FCHDIR (which calls cwd_advance_fd and i_ring_push).  Before, the
final file descriptor would be closed only via fts_close's call to
fd_ring_clear.  Now, it is usually closed earlier, via the final
FTS_DP-returning fts_read call.
* lib/fts.c (restore_initial_cwd): New function, converted from
the macro.  Call fd_ring_clear *after* FCHDIR, not before it.
Update callers.
Reported by Franz Sirl via the above URL, with analysis by Eric Blake
in http://thread.gmane.org/gmane.comp.lib.gnulib.bugs/28739