delayacct: Add static_branch in scheduler hooks

Cheaper when delayacct is disabled.

Signed-off-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Reviewed-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Ingo Molnar <mingo@kernel.org>
Acked-by: Balbir Singh <bsingharora@gmail.com>
Acked-by: Johannes Weiner <hannes@cmpxchg.org>
Link: https://lkml.kernel.org/r/20210505111525.248028369@infradead.org