dsp/ipc: update kbuild and header files for gvm bringup

Update Kbuild and header files in msm_audio_ion_vm.c
and apr_vm.c for kernel 5.4 gvm audio bring up.

Change-Id: I6bcd0e49f783aaec43a64ad308b817a474b30dc7
Signed-off-by: Guodong Hu <guodhu@codeaurora.org>