net: atlantic: implement AQC113 L2/L3/L4 RX filter ops

Implement complete RX filter management for AQC113 hardware:

- Add tag-based ethertype filter policy (hw_atl2_filter_tag_get/put)
  that allocates and releases ART tags for L2 ethertype filters.

- Add L3/L4 filter sharing via serialized usage counters in
  hw_atl2_l3_filter/hw_atl2_l4_filter, managed through
  hw_atl2_rxf_l3_get/put and hw_atl2_rxf_l4_get/put.

- Implement L3 (IPv4/IPv6 source/destination address and protocol)
  filter find, get (program HW and increment refcount), and put
  (decrement refcount and clear HW when last user releases).

- Implement L4 (TCP/UDP/SCTP source/destination port) filter management
  with the same find/get/put pattern.

- Add combined L3L4 filter configuration (hw_atl2_new_fl3l4_configure)
  that translates legacy aq_rx_filter_l3l4 commands into AQC113 separate
  L3+L4 filter programming with Action Resolver Table (ART) entries.

- Add L2 ethertype filter set/clear (hw_atl2_hw_fl2_set/clear) with
  tag-based ART integration.

- Wire .hw_filter_l2_set, .hw_filter_l2_clear, .hw_filter_l3l4_set
  into hw_atl2_ops.

Signed-off-by: Sukhdeep Singh <sukhdeeps@marvell.com>
Link: https://patch.msgid.link/20260610115448.272-8-sukhdeeps@marvell.com
Signed-off-by: Jakub Kicinski <kuba@kernel.org>

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