zfs_racct: copy Linux implementation for userspace

The no-op is fine for both.

Reviewed by: Brian Behlendorf <behlendorf1@llnl.gov>
Reviewed-by: Alexander Motin <mav@FreeBSD.org>
Signed-off-by: Rob Norris <robn@despairlabs.com>
Sponsored-by: https://despairlabs.com/sponsor/
Closes #16492