swiotlb: simplify debugfs setup

Debugfs functions are already stubbed out for !CONFIG_DEBUG_FS, so we
can remove most of the #ifdefs, just keeping one to manually optimise
away the initcall when it would do nothing. We can also simplify the
code itself by factoring out the directory creation and realising that
the global io_tlb_default_mem now makes debugfs_dir redundant.

Signed-off-by: Robin Murphy <robin.murphy@arm.com>
Signed-off-by: Christoph Hellwig <hch@lst.de>