The changes introduce a memory leak for gconv steps arrays whose
first element is an internal conversion, which has a fixed
reference count which is not decremented. As a result, after the
change in commit 50ce3eae5ba304650459d4441d7d246a7cefc26f, the steps
array is never freed, resulting in an unbounded memory leak.
This reverts commit 50ce3eae5ba304650459d4441d7d246a7cefc26f
("gconv: Check reference count in __gconv_release_cache
[BZ #24677]") and commit 7e740ab2e7be7d83b75513aa406e0b10875f7f9c
("libio: Fix gconv-related memory leak [BZ #24583]"). It
reintroduces bug 24583. (Bug 24677 was just a regression caused by
the second commit.)