tuntap: set transport header before passing it to kernel

Currently, for the packets receives from tuntap, before doing header check,
kernel just reset the transport header in netif_receive_skb() which pretends no
l4 header. This is suboptimal for precise packet length estimation (introduced
in 1def9238) which needs correct l4 header for gso packets.

So this patch set the transport header to csum_start for partial checksum
packets, otherwise it first try skb_flow_dissect(), if it fails, just reset the
transport header.

Cc: Eric Dumazet <edumazet@google.com>
Signed-off-by: Jason Wang <jasowang@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>