mptcp: move __mptcp_error_report in protocol.c

This will simplify the next patch ("mptcp: process pending subflow error
on close").

No functional change intended.

Cc: stable@vger.kernel.org # v5.12+
Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Reviewed-by: Mat Martineau <martineau@kernel.org>
Signed-off-by: Matthieu Baerts <matthieu.baerts@tessares.net>
Signed-off-by: David S. Miller <davem@davemloft.net>