Bluetooth: Refactor l2cap_ertm_send

The new implementation is aware of the new transmit state machine, and
uses struct l2cap_ctrl to compose ERTM headers.  It also has improved
error handling for allocation failures, and does not send the packet
until after all skb and channel data structures are updated.

Signed-off-by: Mat Martineau <mathewm@codeaurora.org>
Signed-off-by: Gustavo Padovan <gustavo.padovan@collabora.co.uk>