add fallback emulation for accept4 on old kernels

the other atomic FD_CLOEXEC interfaces (dup3, pipe2, socket) already
had such emulation in place. the justification for doing the emulation
here is the same as for the other functions: it allows applications to
simply use accept4 rather than having to have their own fallback code
for ENOSYS/EINVAL (which one you get is arch-specific!) and there is
no reasonable way an application could benefit from knowing the
operation is emulated/non-atomic since there is no workaround at the
application level for non-atomicity (that is the whole reason these
interfaces were added).

move accept4, dup3, and pipe2 to non-linux-specific locations

these interfaces have been adopted by the Austin Group for inclusion
in the next version of POSIX.