tun: fix issues of iovec iterators using in tun_put_user()

This patch fixes two issues after using iovec iterators:
- vlan_offset should be initialized to zero, otherwise unexpected offset
  will be used in skb_copy_datagram_iter()
- advance iovec iterator when vnet_hdr_sz is greater than sizeof(gso), this
  is the case when mergeable rx buffer were enabled for a virt guest.

Fixes e0b46d0e ("tun: Use iovec iterators")
Cc: Herbert Xu <herbert@gondor.apana.org.au>
Signed-off-by: Jason Wang <jasowang@redhat.com>
Acked-by: Herbert Xu <herbert@gondor.apana.org.au>
Signed-off-by: David S. Miller <davem@davemloft.net>