l2tp: consistent reference counting in procfs and debufs

The 'pppol2tp' procfs and 'l2tp/tunnels' debugfs files handle reference
counting of sessions differently than for tunnels.

For consistency, use the same mechanism for handling both sessions and
tunnels. That is, drop the reference on the previous session just
before looking up the next one (rather than in .show()). If necessary
(if dump stops before *_next_session() returns NULL), drop the last
reference in .stop().

Signed-off-by: Guillaume Nault <g.nault@alphalink.fr>
Signed-off-by: David S. Miller <davem@davemloft.net>