net: bridge: multicast: add EHT include and exclude handling

Add support for IGMPv3/MLDv2 include and exclude EHT handling. Similar to
how the reports are processed we have 2 cases when the group is in include
or exclude mode, these are processed as follows:
 - group include
  - is_include: create missing entries
  - to_include: flush existing entries and create a new set from the
    report, obviously if the src set is empty then we delete the group

 - group exclude
  - is_exclude: create missing entries
  - to_exclude: flush existing entries and create a new set from the
    report, any empty source set entries are removed

If the group is in a different mode then we just flush all entries reported
by the host and we create a new set with the new mode entries created from
the report. If the report is include type, the source list is empty and
the group has empty sources' set then we remove it. Any source set entries
which are empty are removed as well. If the group is in exclude mode it
can exist without any S,G entries (allowing for all traffic to pass).

Signed-off-by: Nikolay Aleksandrov <nikolay@nvidia.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>