rcu: Make __kfree_rcu() less dependent on compiler choices

Currently, __kfree_rcu() is implemented as an inline function, and
contains a BUILD_BUG_ON() that malfunctions if __kfree_rcu() is compiled
as an out-of-line function.  Unfortunately, there are compiler settings
(e.g., -O0) that can result in __kfree_rcu() being compiled out of line,
resulting in annoying build breakage.  This commit therefore converts
both __kfree_rcu() and __is_kfree_rcu_offset() from inline functions to
macros to prevent such misbehavior on the part of the compiler.

Signed-off-by: Jan Engelhardt <jengelh@medozas.de>
Signed-off-by: Paul E. McKenney <paulmck@linux.vnet.ibm.com>
Reviewed-by: Josh Triplett <josh@joshtriplett.org>