compiler_types: Refactor the use of btf_type_tag attribute.

Previous patches have introduced the compiler attribute btf_type_tag for
__user and __percpu. The availability of this attribute depends on
some CONFIGs and compiler support. This patch refactors the use
of btf_type_tag by introducing BTF_TYPE_TAG, which hides all the
dependencies.

No functional change.

Suggested-by: Andrii Nakryiko <andrii@kernel.org>
Signed-off-by: Hao Luo <haoluo@google.com>
Signed-off-by: Alexei Starovoitov <ast@kernel.org>
Acked-by: Yonghong Song <yhs@fb.com>
Link: https://lore.kernel.org/bpf/20220310211655.3173786-1-haoluo@google.com