memcg: cleanup kmem tcp ifdefs

TCP kmem accounting is currently guarded by CONFIG_MEMCG_KMEM ifdefs but
the code is not used if !CONFIG_INET so we should rather test for both.
The same applies to net/sock.h, net/ip.h and net/tcp_memcontrol.h but
let's keep those outside of any ifdefs because it is considered safer wrt.
 future maintainability.

Tested with
- CONFIG_INET && CONFIG_MEMCG_KMEM
- !CONFIG_INET && CONFIG_MEMCG_KMEM
- CONFIG_INET && !CONFIG_MEMCG_KMEM
- !CONFIG_INET && !CONFIG_MEMCG_KMEM

Signed-off-by: Sachin Kamat <sachin.kamat@linaro.org>
Signed-off-by: Michal Hocko <mhocko@suse.cz>
Cc: Glauber Costa <glommer@parallels.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>