eventpoll: split __ep_remove()

Split __ep_remove() to delineate file removal from epoll item removal.

Suggested-by: Linus Torvalds <torvalds@linux-foundation.org>
Link: https://patch.msgid.link/20260423-work-epoll-uaf-v1-2-2470f9eec0f5@kernel.org
Signed-off-by: Christian Brauner (Amutable) <brauner@kernel.org>