l2tp: Add L2TPv3 IP encapsulation (no UDP) support

This patch adds a new L2TPIP socket family and modifies the core to
handle the case where there is no UDP header in the L2TP
packet. L2TP/IP uses IP protocol 115. Since L2TP/UDP and L2TP/IP
packets differ in layout, the datapath packet handling code needs
changes too. Userspace uses an L2TPIP socket instead of a UDP socket
when IP encapsulation is required.

We can't use raw sockets for this because the semantics of raw sockets
don't lend themselves to the socket-per-tunnel model - we need to

Signed-off-by: David S. Miller <davem@davemloft.net>