tap: reference to KVA of an unloaded module causes kernel panic

The commit 9a393b5d ("tap: tap as an independent module") created a
separate tap module that implements tap functionality and exports
interfaces that will be used by macvtap and ipvtap modules to create
create respective tap devices.

However, that patch introduced a regression wherein the modules macvtap
and ipvtap can be removed (through modprobe -r) while there are
applications using the respective /dev/tapX devices. These applications
cause kernel to hold reference to /dev/tapX through 'struct cdev
macvtap_cdev' and 'struct cdev ipvtap_dev' defined in macvtap and ipvtap
modules respectively. So,  when the application is later closed the
kernel panics because we are referencing KVA that is present in the
unloaded modules.

----------8<------- Example ----------8<----------
$ sudo ip li add name mv0 link enp7s0 type macvtap
$ sudo ip li show mv0 |grep mv0| awk -e '{print $1 $2}'
  14:mv0@enp7s0:
$ cat /dev/tap14 &
$ lsmod |egrep -i 'tap...