powerpc/pseries/iommu: Add ddw_list_new_entry() helper

There are two functions creating direct_window_list entries in a
similar way, so create a ddw_list_new_entry() to avoid duplicity and
simplify those functions.

Signed-off-by: Leonardo Bras <leobras.c@gmail.com>
Reviewed-by: Alexey Kardashevskiy <aik@ozlabs.ru>
Reviewed-by: Frederic Barrat <fbarrat@linux.ibm.com>
Signed-off-by: Michael Ellerman <mpe@ellerman.id.au>
Link: https://lore.kernel.org/r/20210817063929.38701-5-leobras.c@gmail.com