net/mlx5: fs, manage flow counters HWS action sharing by refcount

Multiple flow counters can utilize a single Hardware Steering (HWS)
action for Hardware Steering rules. Given that these counter bulks are
not exclusively created for Hardware Steering, but also serve purposes
such as statistics gathering and other steering modes, it's more
efficient to create the HWS action only when it's first needed by a
Hardware Steering rule. This approach allows for better resource
management through the use of a reference count, rather than
automatically creating an HWS action for every bulk of flow counters.

Signed-off-by: Moshe Shemesh <moshe@nvidia.com>
Reviewed-by: Yevgeny Kliteynik <kliteyn@nvidia.com>
Reviewed-by: Mark Bloch <mbloch@nvidia.com>
Signed-off-by: Tariq Toukan <tariqt@nvidia.com>
Link: https://patch.msgid.link/20250109160546.1733647-8-tariqt@nvidia.com
Signed-off-by: Jakub Kicinski <kuba@kernel.org>

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