xtensa: abstract 'entry' and 'retw' in assembly code

Provide abi_entry, abi_entry_default, abi_ret and abi_ret_default macros
that allocate aligned stack frame in windowed and call0 ABIs.
Provide XTENSA_SPILL_STACK_RESERVE macro that specifies required stack
frame size when register spilling is involved.
Replace all uses of 'entry' and 'retw' with the above macros.
This makes most of the xtensa assembly code ready for XEA3 and call0 ABI.

Signed-off-by: Max Filippov <jcmvbkbc@gmail.com>