macvtap: Correctly set tap features when IFF_VNET_HDR is disabled.

When the user turns off IFF_VNET_HDR flag, attempts to change
offload features via TUNSETOFFLOAD do not work.  This could cause
GSO packets to be delivered to the user when the user is
not prepared to handle them.

To solve, allow processing of TUNSETOFFLOAD when IFF_VNET_HDR is
disabled.

Signed-off-by: Vlad Yasevich <vyasevic@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>