Add ASSERT to debug encryption key mapping issues

This patch simply adds an ASSERT that confirms that the last
decrypting reference on a dataset waits until the dataset is
no longer dirty. This should help to debug issues where the
ZIO layer cannot find encryption keys after a dataset has been
disowned.

Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: Tom Caputi <tcaputi@datto.com>
Closes #7637