l2tp: avoid use-after-free caused by l2tp_ip_backlog_recv

l2tp_ip_backlog_recv may not return -1 if the packet gets dropped.
The return value is passed up to ip_local_deliver_finish, which treats
negative values as an IP protocol number for resubmission.

Signed-off-by: Paul Hüber <phueber@kernsp.in>
Signed-off-by: David S. Miller <davem@davemloft.net>