[2.1] Fix raw receive with different indirect block size.

[amotin]

Unlike regular receive, raw receive require destination to have the same block structure as the source. In case of dnode reclaim this triggers two special cases, requiring special handling:

• If dn_nlevels == 1, we can change the ibs, but dnode_set_blksz() should not dirty the data buffer if block size does not change, or durign receive dbuf_dirty_lightweight() will trigger assertion.
• If dn_nlevels > 1, we just can't change the ibs, dnode_set_blksz() would fail and receive_object would trigger assertion, so we should destroy and recreate the dnode from scratch.

Types of changes

• Bug fix (non-breaking change which fixes an issue)
• New feature (non-breaking change which adds functionality)
• Performance enhancement (non-breaking change which improves efficiency)
• Code cleanup (non-breaking change which makes code smaller or more readable)
• Breaking change (fix or feature that would cause existing functionality to change)
• Library ABI change (libzfs, libzfs_core, libnvpair, libuutil and libzfsbootenv)
• Documentation (a change to man pages or other documentation)

Checklist:

• My code follows the OpenZFS code style requirements.
• I have updated the documentation accordingly.
• I have read the contributing document.
• I have added tests to cover my changes.
• I have run the ZFS Test Suite with this change applied.
• All commit messages are properly formatted and contain Signed-off-by.