This adds d_ancestor() instead of d_isparent(), then use it.

If new_dentry == old_dentry, is_subdir() returns 1, looks strange.
"new_dentry == old_dentry" is not subdir obviously. But I'm not
checking callers for now, so this keeps current behavior.
Signed-off-by: NOGAWA Hirofumi <hirofumi@mail.parknet.co.jp>