irqtime: Move irqtime entry accounting after irq offset incrementation

IRQ time entry is currently accounted before HARDIRQ_OFFSET or
SOFTIRQ_OFFSET are incremented. This is convenient to decide to which
index the cputime to account is dispatched.

Unfortunately it prevents tick_irq_enter() from being called under
HARDIRQ_OFFSET because tick_irq_enter() has to be called before the IRQ
entry accounting due to the necessary clock catch up. As a result we
don't benefit from appropriate lockdep coverage on tick_irq_enter().

To prepare for fixing this, move the IRQ entry cputime accounting after
the preempt offset is incremented. This requires the cputime dispatch
code to handle the extra offset.

Signed-off-by: Frederic Weisbecker <frederic@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Acked-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Link: https://lore.kernel.org/r/20201202115732.27827-5-frederic@kernel.org