net/irda: sh_sir: Add SuperH IrDA driver

This is very simple IrDA SIR driver for SuperH.
This driver was tested by irdaping/ircp on SH7724 EcoVec24 board

Signed-off-by: Kuninori Morimoto <morimoto.kuninori@renesas.com>
Signed-off-by: David S. Miller <davem@davemloft.net>