l2tp: device MTU setup, tunnel socket needs a lock

The MTU overhead calculation in L2TP device set-up
merged via commit b784e7eb
needs to be adjusted to lock the tunnel socket while
referencing the sub-data structures to derive the
socket's IP overhead.

Reported-by: Guillaume Nault <g.nault@alphalink.fr>
Tested-by: Guillaume Nault <g.nault@alphalink.fr>
Signed-off-by: R. Parameswaran <rparames@brocade.com>
Signed-off-by: David S. Miller <davem@davemloft.net>