posix-cpu-timers: Force next_expiration recalc after timer deletion

A timer deletion only dequeues the timer but it doesn't shutdown
the related costly process wide cputimer counter and the tick dependency.

The following code snippet keeps this overhead around for one week after
the timer deletion:

	void trigger_process_counter(void)
	{
		timer_t id;
		struct itimerspec val = { };

		val.it_value.tv_sec = 604800;
		timer_create(CLOCK_PROCESS_CPUTIME_ID, NULL, &id);
		timer_settime(id, 0, &val, NULL);
		timer_delete(id);
	}

Make sure the next target's tick recalculates the nearest expiration and
clears the process wide counter and tick dependency if necessary.

Signed-off-by: Frederic Weisbecker <frederic@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Acked-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Link: https://lore.kernel.org/r/20210726125513.271824-3-frederic@kernel.org