dibs: Create drivers/dibs

Create the file structure for a 'DIBS - Direct Internal Buffer Sharing'
shim layer that will provide generic functionality and declarations for
dibs device drivers and dibs clients.

Following patches will add functionality.

Signed-off-by: Alexandra Winter <wintera@linux.ibm.com>
Link: https://patch.msgid.link/20250918110500.1731261-4-wintera@linux.ibm.com


Signed-off-by: Paolo Abeni <pabeni@redhat.com>