irq: Call tick_irq_enter() inside HARDIRQ_OFFSET

Now that account_hardirq_enter() is called after HARDIRQ_OFFSET has
been incremented, there is nothing left that prevents us from also
moving tick_irq_enter() after HARDIRQ_OFFSET is incremented.

The desired outcome is to remove the nasty hack that prevents softirqs
from being raised through ksoftirqd instead of the hardirq bottom half.
Also tick_irq_enter() then becomes appropriately covered by lockdep.

Signed-off-by: Frederic Weisbecker <frederic@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Link: https://lore.kernel.org/r/20201202115732.27827-6-frederic@kernel.org