block: fix a warning when blkdev.h is included for !CONFIG_BLOCK builds

disk_start_io_acct and disk_end_io_acct need at least a struct gendisk
forward declaration, but for weird historic reasons much of blkdev.h
is stubbed out for CONFIG_BLOCK=n.  Fix this by stubbing more out for
now, but eventually this header will need a massive cleanup.

Fixes: 956d510e ("block: add disk/bio-based accounting helpers")
Reported-by: Stephen Rothwell <sfr@canb.auug.org.au>
Signed-off-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Jens Axboe <axboe@kernel.dk>