l2tp: convert l2tp_tunnel_list to idr

l2tp uses l2tp_tunnel_list to track all registered tunnels and
to allocate tunnel ID's. IDR can do the same job.

More importantly, with IDR we can hold the ID before a successful
registration so that we don't need to worry about late error
handling, it is not easy to rollback socket changes.

This is a preparation for the following fix.

Cc: Tetsuo Handa <penguin-kernel@I-love.SAKURA.ne.jp>
Cc: Guillaume Nault <gnault@redhat.com>
Cc: Jakub Sitnicki <jakub@cloudflare.com>
Cc: Eric Dumazet <edumazet@google.com>
Cc: Tom Parkin <tparkin@katalix.com>
Signed-off-by: Cong Wang <cong.wang@bytedance.com>
Reviewed-by: Guillaume Nault <gnault@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>