tick/sched: Move dyntick-idle cputime accounting to cputime code

Although the dynticks-idle cputime accounting is necessarily tied to the
tick subsystem, the actual related accounting code has no business residing
there and should be part of the scheduler cputime code.

Move away the relevant pieces and state machine to where they belong.

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/20260508131647.43868-10-frederic@kernel.org

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