bdi_split_work_to_wbs() uses list_for_each_entry_rcu_continue()
to walk @bdi->wb_list. To set up the initial iteration
condition, it uses list_entry_rcu() to calculate the entry
pointer corresponding to the list head; however, this isn't an
actual RCU dereference and using list_entry_rcu() for it ended
up breaking a proposed list_entry_rcu() change because it was
feeding an non-lvalue pointer into the macro.
Don't use the RCU variant for simple pointer offsetting. Use
list_entry() instead.