x86/entry: Move irq flags tracing to prepare_exit_to_usermode()

This is another step towards more C-code and less convoluted ASM.

Similar to the entry path, invoke the tracer before context tracking which
might turn off RCU and invoke lockdep as the last step before going back to
user space. Annotate the code sections in exit_to_user_mode() accordingly
so objtool won't complain about the tracer invocation.

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Alexandre Chartre <alexandre.chartre@oracle.com>
Acked-by: Peter Zijlstra <peterz@infradead.org>
Acked-by: Andy Lutomirski <luto@kernel.org>
Link: https://lkml.kernel.org/r/20200505134340.703783926@linutronix.de