net-timestamp: Make the clone operation stand-alone from phy timestamping

The phy timestamping takes a different path than the regular timestamping
does in that it will create a clone first so that the packets needing to be
timestamped can be placed in a queue, or the context block could be used.

In order to support these use cases I am pulling the core of the code out
so it can be used in other drivers beyond just phy devices.

In addition I have added a destructor named sock_efree which is meant to
provide a simple way for dropping the reference to skb exceptions that
aren't part of either the receive or send windows for the socket, and I
have removed some duplication in spots where this destructor could be used
in place of sock_edemux.

Signed-off-by: Alexander Duyck <alexander.h.duyck@intel.com>
Signed-off-by: David S. Miller <davem@davemloft.net>