l2tp: create tunnel sockets in the right namespace

When creating unmanaged tunnel sockets we should honour the network namespace
passed to l2tp_tunnel_create.  Furthermore, unmanaged tunnel sockets should
not hold a reference to the network namespace lest they accidentally keep
alive a namespace which should otherwise have been released.

Unmanaged tunnel sockets now drop their namespace reference via sk_change_net,
and are released in a new pernet exit callback, l2tp_exit_net.

Signed-off-by: Tom Parkin <tparkin@katalix.com>
Signed-off-by: James Chapman <jchapman@katalix.com>
Signed-off-by: David S. Miller <davem@davemloft.net>