l2tp: fix potential rcu race

While trying to remove useless synchronize_rcu() calls, I found l2tp is
indeed incorrectly using two of such calls, but also bumps tunnel
refcount after list insertion.

tunnel refcount must be incremented before being made publically visible
by rcu readers.

This fix can be applied to 2.6.35+ and might need a backport for older
kernels, since things were shuffled in commit fd558d18


(l2tp: Split pppol2tp patch into separate l2tp and ppp parts)

Signed-off-by: Eric Dumazet <eric.dumazet@gmail.com>
CC: Paul E. McKenney <paulmck@linux.vnet.ibm.com>
CC: James Chapman <jchapman@katalix.com>
Reviewed-by: Paul E. McKenney <paulmck@linux.vnet.ibm.com>
Signed-off-by: David S. Miller <davem@davemloft.net>