pps/ptp: Allow PHC devices to adjust PPS events for known delay

Initial version by Stuart Hodgson <smhodgson@solarflare.com>

Some PHC device drivers may deliver PPS events with a significant
and variable delay, but still be able to measure precisely what
that delay is.

Add a pps_sub_ts() function for subtracting a delay from the
timestamp(s) in a PPS event, and a PTP event type (PTP_CLOCK_PPSUSR)
for which the caller provides a complete PPS event.

Signed-off-by: Ben Hutchings <bhutchings@solarflare.com>