socket: fix option SO_TIMESTAMPING_NEW

The comparison of optname with SO_TIMESTAMPING_NEW is wrong way around,
so SOCK_TSTAMP_NEW will first be set and than reset again. Additionally
move it out of the test for SOF_TIMESTAMPING_RX_SOFTWARE as this seems
unrelated.

This problem happens on 32 bit platforms were the libc has already
switched to struct timespec64 (from SO_TIMExxx_OLD to SO_TIMExxx_NEW
socket options). ptp4l complains with "missing timestamp on transmitted
peer delay request" because the wrong format is received (and
discarded).

Fixes: 9718475e ("socket: Add SO_TIMESTAMPING_NEW")
Signed-off-by: Christian Eggers <ceggers@arri.de>
Reviewed-by: Willem de Bruijn <willemdebruijn.kernel@gmail.com>
Reviewed-by: Deepa Dinamani <deepa.kernel@gmail.com>
Acked-by: Willem de Bruijn <willemb@google.com>
Acked-by: Deepa Dinamani <deepa.kernel@gmail.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>