V4L/DVB (13612): IR: Move common IR code to drivers/media/IR

This is the first step of creating a common code for IR that can be
used by other input devices.

For now, keep IR dir at drivers/media, to easy the movement of the IR files,
but later patches may move it to drivers/IR or drivers/input/IR.

No functional changes is done on this patch.

Signed-off-by: Mauro Carvalho Chehab <mchehab@redhat.com>