gcov: combine common code

There's a lot of duplicated code between gcc and clang implementations,
move it over to fs.c to simplify the code, there's no reason to believe
that for small data like this one would not just implement the simple
convert_to_gcda() function.

Link: https://lkml.kernel.org/r/20210315235453.e3fbb86e99a0.I08a3ee6dbe47ea3e8024956083f162884a958e40@changeid


Signed-off-by: Johannes Berg <johannes.berg@intel.com>
Acked-by: Peter Oberparleiter <oberpar@linux.ibm.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>