files: Add file_desc_init helper

To use it in tty code even when file
descriptor is not added into files chain.

Signed-off-by: Cyrill Gorcunov <gorcunov@openvz.org>
Acked-by: Tycho Andersen <tycho.andersen@canonical.com>
Signed-off-by: Pavel Emelyanov <xemul@parallels.com>