srcu: Abstract multi-tail callback list handling

RCU has only one multi-tail callback list, which is implemented via
the nxtlist, nxttail, nxtcompleted, qlen_lazy, and qlen fields in the
rcu_data structure, and whose operations are open-code throughout the
Tree RCU implementation.  This has been more or less OK in the past,
but upcoming callback-list optimizations in SRCU could really use
a multi-tail callback list there as well.

This commit therefore abstracts the multi-tail callback list handling
into a new kernel/rcu/rcu_segcblist.h file, and uses this new API.
The simple head-and-tail pointer callback list is also abstracted and
applied everywhere except for the NOCB callback-offload lists.  (Yes,
the plan is to apply them there as well, but this commit is already
bigger than would be good.)

Signed-off-by: Paul E. McKenney <paulmck@linux.vnet.ibm.com>