ubuntu_xfstests_*.setup and ubuntu_zfs_xfs_generic.setup fail to build

[Magali Lemes do Sacramento]

Issue found on f:fips in the 2024.02.05 SRU cycle on openstack. This is a new type of error, where we cannot build the tests. Previously with LP #2029495, the tests did not run because the instances did not have enough disk space.

Here's the error output that is found on ubuntu_zfs_xfs_generic.setup, ubuntu_xfstests_xfs.setup, ubuntu_xfstests_ext4.setup and ubuntu_xfstests_btrfs.setup:
  t_snapshot_deleted_subvolume.c: In function 'main':
       t_snapshot_deleted_subvolume.c:87:19: error: 'BTRFS_IOC_SNAP_DESTROY_V2' undeclared (first use in this function); did you mean 'BTRFS_IOC_SNAP_DESTROY'?
          87 | if (ioctl(dirfd, BTRFS_IOC_SNAP_DESTROY_V2, &subvol_args) < 0) {
             | ^~~~~~~~~~~~~~~~~~~~~~~~~
             | BTRFS_IOC_SNAP_DESTROY
       t_snapshot_deleted_subvolume.c:87:19: note: each undeclared identifier is reported only once for each function it appears in
       make[2]: *** [Makefile:122: t_snapshot_deleted_subvolume] Error 1
       make[2]: *** Waiting for unfinished jobs....
       make[1]: *** [include/buildrules:30: src] Error 2
       make: *** [Makefile:51: default] Error 2