x86/fpu: Move fpregs_restore_userregs() to core

Only used internally in the FPU core code.

While at it, convert to the percpu accessors which verify preemption is
disabled.

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Borislav Petkov <bp@suse.de>
Link: https://lkml.kernel.org/r/20211015011539.686806639@linutronix.de