cputime: Make finegrained irqtime accounting generally available

There is no known reason for this option to be unavailable on other
archs than x86. They just need to call enable_sched_clock_irqtime()
if they have a sufficiently finegrained clock to make it working.

Move it to the general option and let the user choose between
it and pure tick based or virtual cputime accounting.

Note that virtual cputime accounting already performs a finegrained
irqtime accounting. CONFIG_IRQ_TIME_ACCOUNTING is a kind of middle ground
between tick and virtual based accounting. So CONFIG_IRQ_TIME_ACCOUNTING
and CONFIG_VIRT_CPU_ACCOUNTING are mutually exclusive choices.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Peter Zijlstra <peterz@infradead.org>