tcp: refine SYN handling in tcp_validate_incoming

Followup of commit 0c24604b (tcp: implement RFC 5961 4.2)

As reported by Vijay Subramanian, we should send a challenge ACK
instead of a dup ack if a SYN flag is set on a packet received out of
window.

This permits the ratelimiting to work as intended, and to increase
correct SNMP counters.

Suggested-by: Vijay Subramanian <subramanian.vijay@gmail.com>
Signed-off-by: Eric Dumazet <edumazet@google.com>
Acked-by: Vijay Subramanian <subramanian.vijay@gmail.com>
Cc: Kiran Kumar Kella <kkiran@broadcom.com>
Signed-off-by: David S. Miller <davem@davemloft.net>