net: gre: move GSO functions to gre_offload

Similarly to TCP/UDP offloading, move all related GRE functions to
gre_offload.c to make things more explicit and similar to the rest
of the code.

Suggested-by: Eric Dumazet <eric.dumazet@gmail.com>
Signed-off-by: Daniel Borkmann <dborkman@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>