mptcp: introduce the mptcp_init_skb helper

Factor out all the skb initialization step in a new helper and
use it. Note that this change moves the MPTCP CB initialization
earlier: we can do such step as soon as the skb leaves the
subflow socket receive queues.

Reviewed-by: Matthieu Baerts (NGI0) <matttbe@kernel.org>
Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Reviewed-by: Geliang Tang <geliang@kernel.org>
Tested-by: Geliang Tang <geliang@kernel.org>
Signed-off-by: Matthieu Baerts (NGI0) <matttbe@kernel.org>
Link: https://patch.msgid.link/20250927-net-next-mptcp-rcv-path-imp-v1-4-5da266aa9c1a@kernel.org


Signed-off-by: Jakub Kicinski <kuba@kernel.org>