Return -EOPNOTSUPP for ZFS_IOC_{GET|SET}FLAGS

Until these hooks are fully implemented return the expected
-EOPNOTSUPP error to indicate they are not functional. This
allows test suites such as xfstests to cleanly skip testing
this functionality until it's implemented.

Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
Issue #229