signal/sparc: Move EMT_TAGOVF into the generic siginfo.h

When moving all of the architectures specific si_codes into
siginfo.h, I apparently overlooked EMT_TAGOVF.  Move it now.

Remove the now redundant test in siginfo_layout for SIGEMT
as now NSIGEMT is always defined.

Signed-off-by: "Eric W. Biederman" <ebiederm@xmission.com>