[S390] improve irq tracing code in entry[64].S

The system call path in entry[64].S is run with interrupts enabled.
Remove the irq tracing check from the system call exit code. If a
program check interrupted a context enabled for interrupts do a
call to trace_irq_off_caller in the program check handler before
branching to the system call exit code.
Restructure the system call and io interrupt return code to avoid
avoid the lpsw[e] to disable machine checks.

Signed-off-by: Martin Schwidefsky <schwidefsky@de.ibm.com>