ASoC: soc-pcm: move CONFIG_DEBUG_FS functions to top side

This is prepare for CONFIG_DEBUG_FS cleanup

Signed-off-by: Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
Link: https://lore.kernel.org/r/878skzjc9k.wl-kuninori.morimoto.gx@renesas.com


Signed-off-by: Mark Brown <broonie@kernel.org>