⚠️ ipmi: Fix user refcount underflow in event delivery (Linux Linux)

Description

In the Linux kernel, the following vulnerability has been resolved: ipmi: Fix user refcount underflow in event delivery ipmi_alloc_recv_msg(user) takes the temporary user reference owned by the receive message, and ipmi_free_recv_msg() drops it again. If event delivery fails after allocating receive messages for earlier users, handle_read_event_rsp() rolls those messages back with ipmi_free_recv_msg(). That rollback path still drops user->refcount explicitly after freeing each message. The extra put can free a user that remains linked on intf->users, so later event delivery may dereference a freed user or trip refcount_t's addition-on-zero warning when ipmi_alloc_recv_msg() tries to acquire another reference. Remove the stale explicit put and the now-dead user assignment. Keep the list_del() and ipmi_free_recv_msg() calls; they are the required rollback operations.