tap/tun: add skb_zcopy_init() helper for initialization.

Replace direct assignments with skb_zcopy_init() for zerocopy
cases where a new skb is initialized, without changing the
reference counts.

Signed-off-by: Jonathan Lemon <jonathan.lemon@gmail.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>