It is a prep work to fix the dst_entry refcnt bugs in ip6_tunnel.

This patch refactors some common init codes used by both
ip6gre_tunnel_init and ip6gre_tap_init.
Signed-off-by: NMartin KaFai Lau <kafai@fb.com>
Signed-off-by: NDavid S. Miller <davem@davemloft.net>