sysctl: move umh sysctl registration to its own file

Move the umh sysctl registration to its own file, the array is
already there. We do this to remove the clutter out of kernel/sysctl.c
to avoid merge conflicts.

This also lets the sysctls not be built at all now when CONFIG_SYSCTL
is not enabled.

This has a small penalty of 23 bytes but soon we'll be removing
all the empty entries on sysctl arrays so just do this cleanup
now:

./scripts/bloat-o-meter vmlinux.base vmlinux.1
add/remove: 2/0 grow/shrink: 0/1 up/down: 49/-26 (23)
Function                                     old     new   delta
init_umh_sysctls                               -      33     +33
__pfx_init_umh_sysctls                         -      16     +16
sysctl_init_bases                            111      85     -26
Total: Before=21256914, After=21256937, chg +0.00%

Acked-by: Jarkko Sakkinen <jarkko@kernel.org>
Signed-off-by: Luis Chamberlain <mcgrof@kernel.org>