net/tun: implement ndo_set_rx_headroom

ndo_set_rx_headroom controls the align value used by tun devices to
allocate skbs on frame reception.
When the xmit device adds a large encapsulation, this avoids an skb
head reallocation on forwarding.

The measured improvement when forwarding towards a vxlan dev with
frame size below the egress device MTU is as follow:

vxlan over ipv6, bridged: +6%
vxlan over ipv6, ovs: +7%

In case of ipv4 tunnels there is no improvement, since the tun
device default alignment provides enough headroom to avoid the skb
head reallocation.

Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>