sysctl: Rewrite proc_sys_readdir in terms of first_entry and next_entry

Replace sysctl_head_next with first_entry and next_entry.  These new
iterators operate at the level of sysctl table entries and filter
out any sysctl tables that should not be shown.

Utilizing two specialized functions instead of a single function removes
conditionals for handling awkward special cases that only come up
at the beginning of iteration, making the iterators easier to read
and understand.

Signed-off-by: Eric W. Biederman <ebiederm@xmission.com>