net: relax expensive skb_unclone() in iptunnel_handle_offloads()

Locally generated TCP GSO packets having to go through a GRE/SIT/IPIP
tunnel have to go through an expensive skb_unclone()

Reallocating skb->head is a lot of work.

Test should really check if a 'real clone' of the packet was done.

TCP does not care if the original gso_type is changed while the packet
travels in the stack.

This adds skb_header_unclone() which is a variant of skb_clone()
using skb_header_cloned() check instead of skb_cloned().

This variant can probably be used from other points.

Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>