s390/time: Prepare to stop elapsing in dynticks-idle

Currently the tick subsystem stores the idle cputime accounting in private
fields, allowing cohabitation with architecture idle vtime accounting. The
former is fetched on online CPUs, the latter on offline CPUs.

For consolidation purposes, architecture vtime accounting will continue to
account the cputime but will make a break when the idle tick is
stopped. The dyntick cputime accounting will then be relayed by the tick
subsystem so that the idle cputime is still seen advancing coherently even
when the tick isn't there to flush the idle vtime.

Prepare for that and introduce three new APIs which will be used in
subsequent patches:

  - vtime_dynticks_start() is deemed to be called when idle enters in
    dyntick mode. The idle cputime that elapsed so far is accumulated
    and accounted. Also idle time accounting is ignored.

  - vtime_dynticks_stop() is deemed to be called when idle exits from
    dyntick mode. The vtime entry clocks are fast-forward to current time
    so that idle accounting restarts elapsing from now. Also idle time
    accounting is resumed.

  - vtime_reset() is deemed to be called from dynticks idle IRQ entry to
    fast-forward the clock to current time so that the IRQ time is still
    accounted by vtime while nohz cputime is paused.

Also accumulated vtime won't be flushed from dyntick-idle ticks to avoid
accounting twice the idle cputime, along with nohz accounting.

Co-developed-by: Heiko Carstens <hca@linux.ibm.com>
Signed-off-by: Heiko Carstens <hca@linux.ibm.com>
Signed-off-by: Frederic Weisbecker <frederic@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@kernel.org>
Tested-by: Shrikanth Hegde <sshegde@linux.ibm.com>
Link: https://patch.msgid.link/20260508131647.43868-7-frederic@kernel.org

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