malloc: Ensure the generic mtag hooks are not used

Use inline functions instead of macros, because macros can cause unused
variable warnings and type conversion issues.  We assume these functions
may appear in the code but only in dead code paths (hidden by a runtime
check), so it's important that they can compile with correct types, but
if they are actually used that should be an error.

Currently the hooks are only used when USE_MTAG is true which only
happens on aarch64 and then the aarch64 specific code is used not this
generic header.  However followup refactoring will allow the hooks to
be used with !USE_MTAG.

Note: the const qualifier in the comment was wrong: changing tags is a
write operation.

Reviewed-by: DJ Delorie <dj@redhat.com>