gigaset: fix bad assumptions about CAPI skbuffs

The CAPI interface incorrectly assumed that CAPI messages would always
start at the beginning of the data buffer: fix by treating DATA_B3
messages as the link layer header to their payload data. This fix
changes the way acknowledgement information is propagated through the
hardware specific modules and thereby impacts the ISDN4Linux variant
of the driver, too.

Also some assumptions about methods not being called from interrupt
context turned out to be unwarranted; fix by using dev_kfree_skb_any()
wherever non-interrupt context isn't guaranteed.

Impact: bugfix
Signed-off-by: Tilman Schmidt <tilman@imap.cc>
Signed-off-by: David S. Miller <davem@davemloft.net>