Fix abd_get_offset_struct() may allocate new abd

Even when supplied with an abd to abd_get_offset_struct(), the call
to abd_get_offset_impl() can allocate a different abd. Ensure to
call abd_fini_struct() on the abd that is not used.

Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: Jorgen Lundman <lundman@lundman.net>
Closes #11683