net: move tcp gro declarations to net/tcp.h

This patch removes following (C=1 W=1) warnings for CONFIG_RETPOLINE=y :

net/ipv4/tcp_offload.c:306:16: warning: symbol 'tcp4_gro_receive' was not declared. Should it be static?
net/ipv4/tcp_offload.c:306:17: warning: no previous prototype for 'tcp4_gro_receive' [-Wmissing-prototypes]
net/ipv4/tcp_offload.c:319:29: warning: symbol 'tcp4_gro_complete' was not declared. Should it be static?
net/ipv4/tcp_offload.c:319:29: warning: no previous prototype for 'tcp4_gro_complete' [-Wmissing-prototypes]
  CHECK   net/ipv6/tcpv6_offload.c
net/ipv6/tcpv6_offload.c:16:16: warning: symbol 'tcp6_gro_receive' was not declared. Should it be static?
net/ipv6/tcpv6_offload.c:29:29: warning: symbol 'tcp6_gro_complete' was not declared. Should it be static?
  CC      net/ipv6/tcpv6_offload.o
net/ipv6/tcpv6_offload.c:16:17: warning: no previous prototype for 'tcp6_gro_receive' [-Wmissing-prototypes]
   16 | struct sk_buff *tcp6_gro_receive(struct list_head *head, struct sk_buff *skb)
      |                 ^~~~~~~~~~~~~~~~
net/ipv6/tcpv6_offload.c:29:29: warning: no previous prototype for 'tcp6_gro_complete' [-Wmissing-prototypes]
   29 | INDIRECT_CALLABLE_SCOPE int tcp6_gro_complete(struct sk_buff *skb, int thoff)
      |                             ^~~~~~~~~~~~~~~~~

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>