entry: Move exit to usermode functions to header file

To allow inlining, move exit_to_user_mode() to
entry-common.h.

Signed-off-by: Sven Schnelle <svens@linux.ibm.com>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Link: https://lore.kernel.org/r/20231218074520.1998026-2-svens@linux.ibm.com