l2tp: improve tunnel/session refcount helpers

l2tp_tunnel_inc_refcount and l2tp_session_inc_refcount wrap
refcount_inc. They add no value so just use the refcount APIs directly
and drop l2tp's helpers. l2tp already uses refcount_inc_not_zero
anyway.

Rename l2tp_tunnel_dec_refcount and l2tp_session_dec_refcount to
l2tp_tunnel_put and l2tp_session_put to better match their use pairing
various _get getters.

Signed-off-by: James Chapman <jchapman@katalix.com>
Signed-off-by: Tom Parkin <tparkin@katalix.com>
Signed-off-by: David S. Miller <davem@davemloft.net>