vndk-def: Fix generalized VNDK-SP computation

This commit fixes some leftovers in the previous commit:

1. tagged_paths should be passed to ELFLinker.create().

2. vndk_sp_indirect_unused should not include the degenerated VNDK-SP.

Bug: 64503245
Test: Run `vndk_definition_tool.py vndk` on a device.  With the latest
eligible-list-*-release.csv, SP-HAL errors should disappear.

Change-Id: I2d4028b718801d1cfda4ffadc132cee742db2e0f
Merged-In: I4135ff1cac48cca526d28a771c0ee414282cc2d5
(cherry picked from commit 69cd1dde)