net: net_enable_timestamp() can be called from irq contexts

It is now very clear that silly TCP listeners might play with
enabling/disabling timestamping while new children are added
to their accept queue.

Meaning net_enable_timestamp() can be called from BH context
while current state of the static key is not enabled.

Lets play safe and allow all contexts.

The work queue is scheduled only under the problematic cases,
which are the static key enable/disable transition, to not slow down
critical paths.

This extends and improves what we did in commit 5fa8bbda ("net: use
a work queue to defer net_disable_timestamp() work")

Fixes: b90e5794

 ("net: dont call jump_label_dec from irq context")
Signed-off-by: Eric Dumazet <edumazet@google.com>
Reported-by: Dmitry Vyukov <dvyukov@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>