xtensa: move trace_hardirqs_off call back to entry.S

Context tracking call must be done after hardirq tracking call,
otherwise lockdep_assert_irqs_disabled called from rcu_eqs_exit gives
a warning. To avoid context tracking logic duplication for IRQ/exception
entry paths move trace_hardirqs_off call back to common entry code.

Signed-off-by: Max Filippov <jcmvbkbc@gmail.com>