delayacct: Add sysctl to enable at runtime

Just like sched_schedstats, allow runtime enabling (and disabling) of
delayacct. This is useful if one forgot to add the delayacct boot time
option.

Signed-off-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Link: https://lkml.kernel.org/r/YJkhebGJAywaZowX@hirez.programming.kicks-ass.net