syzbot is try to setup TLS on a SMC socket.
During SMC fallback process in connect syscall, kernel will sets the
smc->sk.sk_socket->file->private_data to smc->clcsock
in smc_switch_to_fallback(), and set smc->clcsock->sk_user_data
to origin smc in smc_fback_replace_callbacks().
Later, sk_psock_get() will treat the smc->clcsock->sk_user_data
as sk_psock type, which triggers the refcnt warning.