tick: Consolidate tick handling for high and low res handlers

Besides unifying code, this also adds the idle check before
processing idle accounting specifics on the low res handler.
This way we also generalize this part of the nohz code for
!CONFIG_HIGH_RES_TIMERS to prepare for the adaptive tickless
features.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Peter Zijlstra <peterz@infradead.org>