RISC-V: KVM: Factor-out FP virtualization into separate sources

The timer and SBI virtualization is already in separate sources.
In future, we will have vector and AIA virtualization also added
as separate sources.

To align with above described modularity, we factor-out FP
virtualization into separate sources.

Signed-off-by: Anup Patel <anup.patel@wdc.com>
Message-Id: <20211026170136.2147619-3-anup.patel@wdc.com>
Signed-off-by: Paolo Bonzini <pbonzini@redhat.com>