ipc: convert prepare_copy() from macro to function

This code works if CONFIG_CHECKPOINT_RESTORE is disabled.

[akpm@linux-foundation.org: remove __maybe_unused]
Signed-off-by: Stanislav Kinsbursky <skinsbursky@parallels.com>
Cc: "Eric W. Biederman" <ebiederm@xmission.com>
Cc: James Morris <jmorris@namei.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>