tuntap: correctly handle error in tun_set_iff()

Commit c8d68e6b
(tuntap: multiqueue support) only call free_netdev() on error in
tun_set_iff(). This causes several issues:

- memory of tun security were leaked
- use after free since the flow gc timer was not deleted and the tfile
  were not detached

This patch solves the above issues.

Reported-by: Wannes Rombouts <wannes.rombouts@epitech.eu>
Cc: Michael S. Tsirkin <mst@redhat.com>
Signed-off-by: Jason Wang <jasowang@redhat.com>
Acked-by: Michael S. Tsirkin <mst@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>