l2tp: add tracepoint infrastructure to core

The l2tp subsystem doesn't currently make use of tracepoints.

As a starting point for adding tracepoints, add skeleton infrastructure
for defining tracepoints for the subsystem, and for having them build
appropriately whether compiled into the kernel or built as a module.

Signed-off-by: Tom Parkin <tparkin@katalix.com>
Signed-off-by: David S. Miller <davem@davemloft.net>