KVM: allow host header to be included even for !CONFIG_KVM

The new context tracking subsystem unconditionally includes kvm_host.h
headers for the guest enter/exit macros.  This causes a compile
failure when KVM is not enabled.

Fix by adding an IS_ENABLED(CONFIG_KVM) check to kvm_host so it can
be included/compiled even when KVM is not enabled.

Cc: Frederic Weisbecker <fweisbec@gmail.com>
Signed-off-by: Kevin Hilman <khilman@linaro.org>
Signed-off-by: Marcelo Tosatti <mtosatti@redhat.com>