net: dsa: add support for the SMSC-LAN9303 tagging format

To define the outgoing port and to discover the incoming port a regular
VLAN tag is used by the LAN9303. But its VID meaning is 'special'.

This tag handler/filter depends on some hardware features which must be
enabled in the device to provide and make use of this special VLAN tag
to control the destination and the source of an ethernet packet.

Signed-off-by: Juergen Borleis <jbe@pengutronix.de>
Reviewed-by: Florian Fainelli <f.fainelli@gmail.com>
Signed-off-by: David S. Miller <davem@davemloft.net>