udp: support sctp over udp in skb_udp_tunnel_segment

For the gso of sctp over udp packets, sctp_gso_segment() will be called in
skb_udp_tunnel_segment(), we need to set transport_header to sctp header.

As all the current HWs can't handle both crc checksum and udp checksum at
the same time, the crc checksum has to be done in sctp_gso_segment() by
removing the NETIF_F_SCTP_CRC flag from the features.

Meanwhile, if the HW can't do udp checksum, csum and csum_start has to be
set correctly, and udp checksum will be done in __skb_udp_tunnel_segment()
by calling gso_make_checksum().

Thanks to Paolo, Marcelo and Guillaume for helping with this one.

v1->v2:
  - no change.
v2->v3:
  - remove the he NETIF_F_SCTP_CRC flag from the features.
  - set csum and csum_start in sctp_gso_make_checksum().

Signed-off-by: Xin Long <lucien.xin@gmail.com>
Acked-by: Marcelo Ricardo Leitner <marcelo.leitner@gmail.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>