Split init_new_context and destroy_context

For KVM we need to allocate a new context id, but don't really care about
all the mm context around it.

So let's split the alloc and destroy functions for the context id, so we can
grab one without allocating an mm context.

Signed-off-by: Alexander Graf <agraf@suse.de>
Signed-off-by: Benjamin Herrenschmidt <benh@kernel.crashing.org>