net: ip_tunnel: fix mtu calculation for ETHER tunnel devices

Commit 28e104d0 ("net: ip_tunnel: fix mtu calculation") removed
dev->hard_header_len subtraction when calculate MTU for tunnel devices
as there is an overhead for device that has header_ops.

But there are ETHER tunnel devices, like gre_tap or erspan, which don't
have header_ops but set dev->hard_header_len during setup. This makes
pkts greater than (MTU - ETH_HLEN) could not be xmited. Fix it by
subtracting the ETHER tunnel devices' dev->hard_header_len for MTU
calculation.

Fixes: 28e104d0

 ("net: ip_tunnel: fix mtu calculation")
Reported-by: Jianlin Shi <jishi@redhat.com>
Signed-off-by: Hangbin Liu <liuhangbin@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>