UPSTREAM: udp: prevent local UDP tunnel packets from being GROed

GRO has a fundamental issue with UDP tunnel packets as it can't detect
those in a foolproof way and GRO could happen before they reach the
tunnel endpoint. Previous commits have fixed issues when UDP tunnel
packets come from a remote host, but if those packets are issued locally
they could run into checksum issues.

If the inner packet has a partial checksum the information will be lost
in the GRO logic, either in udp4/6_gro_complete or in
udp_gro_complete_segment and packets will have an invalid checksum when
leaving the host.

Prevent local UDP tunnel packets from ever being GROed at the outer UDP
level.

Due to skb->encapsulation being wrongly used in some drivers this is
actually only preventing UDP tunnel packets with a partial checksum to
be GROed (see iptunnel_handle_offloads) but those were also the packets
triggering issues so in practice this should be sufficient.

Bug: 254441685
Fixes: 9fd1ff5d2ac7 ("udp: Support UDP fraglist GRO/GSO.")
Fixes: 36707061d6ba ("udp: allow forwarding of plain (non-fraglisted) UDP GRO packets")
Suggested-by: Paolo Abeni <pabeni@redhat.com>
Signed-off-by: Antoine Tenart <atenart@kernel.org>
Reviewed-by: Willem de Bruijn <willemb@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
(cherry picked from commit 64235eabc4b5b18c507c08a1f16cdac6c5661220)
Signed-off-by: Lee Jones <joneslee@google.com>
Change-Id: I1f6d19cfd34e04e395b270e5c286fec06d13fedd