RISC-V: KVM: Account VM-scoped allocations to the VM cgroup

Charge the per-VM and per-vCPU allocations (stage-2 PGD, APLIC state,
IMSIC context, vector context, FWFT config, PMU snapshot) to the
allocating process's memory cgroup via GFP_KERNEL_ACCOUNT / __GFP_ACCOUNT.
Per-CPU module-init allocations and transient scratch buffers are left
unaccounted.

Measured results (KVM guest run in a memory cgroup; VM cgroup
memory.current after guest boot):

  VM cgroup memory.current    1044480 bytes

Assisted-by: YuanSheng:deepseek-v4-pro
Co-developed-by: Quan Zhou <zhouquan@iscas.ac.cn>
Signed-off-by: Quan Zhou <zhouquan@iscas.ac.cn>
Signed-off-by: Yuhang.chen <yhchen312@gmail.com>
Reviewed-by: Anup Patel <anup@brainfault.org>
Link: https://lore.kernel.org/r/20260716064112.2387938-1-yhchen312@gmail.com
Signed-off-by: Anup Patel <anup@brainfault.org>

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