tls: fix NULL deref on tls_sw_splice_eof() with empty record

syzkaller discovered that if tls_sw_splice_eof() is executed as part of
sendfile() when the plaintext/ciphertext sk_msg are empty, the send path
gets confused because the empty ciphertext buffer does not have enough
space for the encryption overhead. This causes tls_push_record() to go on
the `split = true` path (which is only supposed to be used when interacting
with an attached BPF program), and then get further confused and hit the
tls_merge_open_record() path, which then assumes that there must be at
least one populated buffer element, leading to a NULL deref.

It is possible to have empty plaintext/ciphertext buffers if we previously
bailed from tls_sw_sendmsg_locked() via the tls_trim_both_msgs() path.
tls_sw_push_pending_record() already handles this case correctly; let's do
the same check in tls_sw_splice_eof().

Fixes: df720d28

 ("tls/sw: Use splice_eof() to flush")
Cc: stable@vger.kernel.org
Reported-by:  <syzbot+40d43509a099ea756317@...>