signal: Split up __sigqueue_alloc()

To cure the SIG_IGN handling for posix interval timers, the preallocated
sigqueue needs to be embedded into struct k_itimer to prevent life time
races of all sorts.

Reorganize __sigqueue_alloc() so the ucounts retrieval and the
initialization can be used independently.

No functional change.

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Frederic Weisbecker <frederic@kernel.org>
Acked-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Link: https://lore.kernel.org/all/20241105064213.371410037@linutronix.de