tap: Abstract type of virtual interface from tap implementation

macvlan object is re-structured to hold tap related elements in a separate
entity, tap_dev. Upon NETDEV_REGISTER device_event, tap_dev is registered with
idr and fetched again on tap_open. Few of the tap functions are modified to
accepted tap_dev as argument. tap_dev object includes callbacks to be used by
underlying virtual interface to take care of tx and rx accounting.

Signed-off-by: Sainath Grandhi <sainath.grandhi@intel.com>
Signed-off-by: David S. Miller <davem@davemloft.net>