l2tp: protect tunnel->del_work by ref_count

[ Upstream commit 06a15f51cf3618e32a73871ee6a547ef7fd902b5 ]

There is a small chance that tunnel_free() is called before tunnel->del_work scheduled
resulting in a zero pointer dereference.

Signed-off-by: Alexander Couzens <lynxis@fe80.eu>
Acked-by: James Chapman <jchapman@katalix.com>
Signed-off-by: David S. Miller <davem@davemloft.net>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>