cbs: Describe allocate/free methods in tabular form

Unit types are split into three categories, depending on how their
content is managed:
* POD structure - these require no special treatment.
* Structure containing references to refcounted buffers - these can use
  a common free function when the offsets of all the internal references
  are known.
* More complex structures - these still require ad-hoc treatment.

For each codec we can then maintain a table of descriptors for each set of
equivalent unit types, defining the mechanism needed to allocate/free that
unit content.  This is not required to be used immediately - a new alloc
function supports this, but does not replace the old one which works without
referring to these tables.

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