net, ipv4, ipv6: Correct assignment of skb->network_header to skb->tail

This corrects an regression introduced by "net: Use 16bits for *_headers
fields of struct skbuff" when NET_SKBUFF_DATA_USES_OFFSET is not set. In
that case skb->tail will be a pointer however skb->network_header is now
an offset.

This patch corrects the problem by adding a wrapper to return skb tail as
an offset regardless of the value of NET_SKBUFF_DATA_USES_OFFSET. It seems
that skb->tail that this offset may be more than 64k and some care has been
taken to treat such cases as an error.

Signed-off-by: Simon Horman <horms@verge.net.au>
Signed-off-by: David S. Miller <davem@davemloft.net>