tcp: add tcp_ld_RTO_revert() helper

RFC 6069 logic has been implemented for IPv4 only so far,
right in the middle of tcp_v4_err() and was error prone.

Move this code to one helper, to make tcp_v4_err() more
readable and to eventually expand RFC 6069 to IPv6 in
the future.

Also perform sock_owned_by_user() check a bit sooner.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Acked-by: Neal Cardwell <ncardwell@google.com>
Tested-by: Neal Cardwell <ncardwell@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>