net: dsa: create a helper for locating EtherType DSA headers on RX

It seems that protocol tagging driver writers are always surprised about
the formula they use to reach their EtherType header on RX, which
becomes apparent from the fact that there are comments in multiple
drivers that mention the same information.

Create a helper that returns a void pointer to skb->data - 2, as well as
centralize the explanation why that is the case.

Signed-off-by: Vladimir Oltean <vladimir.oltean@nxp.com>
Reviewed-by: Florian Fainelli <f.fainelli@gmail.com>
Reviewed-by: Andrew Lunn <andrew@lunn.ch>
Signed-off-by: David S. Miller <davem@davemloft.net>