Extract FPU context operations from entry.S

We move __fstate_save and __fstate_restore to a new source
file, fpu.S.

Signed-off-by: Alan Kao <alankao@andestech.com>
Cc: Greentime Hu <greentime@andestech.com>
Cc: Vincent Chen <vincentc@andestech.com>
Cc: Zong Li <zong@andestech.com>
Cc: Nick Hu <nickhu@andestech.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Palmer Dabbelt <palmer@sifive.com>