tap: free skb if flags error

tap_recvmsg() supports accepting skb by msg_control after
commit 3b4ba04a ("tap: support receiving skb from msg_control"),
the skb if presented should be freed within the function, otherwise
it would be leaked.

Signed-off-by: Wei Xu <wexu@redhat.com>
Reported-by: Matthew Rosato <mjrosato@linux.vnet.ibm.com>
Acked-by: Michael S. Tsirkin <mst@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>