checkpatch: add PREFER_IS_ENABLED test

Using #if defined CONFIG_<FOO> || defined CONFIG_<FOO>_MODULE is
more verbose than necessary and IS_ENABLED(CONFIG_<FOO>) is preferred.

So add a test and a message for it.

--fix it to if desired.

Signed-off-by: Joe Perches <joe@perches.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>