l2tp: use IS_ENABLED() instead of checking for built-in or module

The IS_ENABLED() macro checks if a Kconfig symbol has been enabled either
built-in or as a module, use that macro instead of open coding the same.

Using the macro makes the code more readable by helping abstract away some
of the Kconfig built-in and module enable details.

Signed-off-by: Javier Martinez Canillas <javier@osg.samsung.com>
Signed-off-by: David S. Miller <davem@davemloft.net>