ptp: support multiple timestamp event readers

Use linked lists to create one event queue per open file. This enables
simultaneous readers for timestamp event queues.

Signed-off-by: Xabier Marquiegui <reibax@gmail.com>
Suggested-by: Richard Cochran <richardcochran@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>