sched/vtime: Move guest enter/exit vtime accounting to vtime.h

Provide separate helpers for guest enter vtime accounting (in addition to
the existing guest exit helpers), and move all vtime accounting helpers
to vtime.h where the existing #ifdef infrastructure can be leveraged to
better delineate the different types of accounting.  This will also allow
future cleanups via deduplication of context tracking code.

Opportunstically delete the vtime_account_kernel() stub now that all
callers are wrapped with CONFIG_VIRT_CPU_ACCOUNTING_NATIVE=y.

No functional change intended.

Signed-off-by: Sean Christopherson <seanjc@google.com>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Link: https://lore.kernel.org/r/20210505002735.1684165-6-seanjc@google.com