l2tp: Fix PPP header erasure and memory leak

Copy user data after PPP framing header. This prevents erasure of the
added PPP header and avoids leaking two bytes of uninitialised memory
at the end of skb's data buffer.

Signed-off-by: Guillaume Nault <g.nault@alphalink.fr>
Signed-off-by: David S. Miller <davem@davemloft.net>