The mismatch between the access pointer in the list and the passed-in
pointer is resulting from an overwrite of access->iopt_access_list_id, in
iopt_add_access(). Called from iommufd_access_change_ioas() when
xa_alloc() succeeds but iopt_calculate_iova_alignment() fails.
Add a new_id in iopt_add_access() and only update iopt_access_list_id when
returning successfully.