kernel timer API rework

In `config/kernel-timer.m4` refactor slightly to check more generally
for the new `timer_setup()` APIs, but also check the callback signature
because some kernels (notably 4.14) have the new `timer_setup()` API but
use the old callback signature. Also add a check for a `flags` member in
`struct timer_list`, which was added in 4.1-rc8.

Add compatibility shims to `include/spl/sys/timer.h` to allow using the
new timer APIs with the only two caveats being that the callback
argument type must be declared as `spl_timer_list_t` and an explicit
assignment is required to get the timer variable for the `timer_of()`
macro. So the callback would look like this:

```c
__cv_wakeup(spl_timer_list_t t)
{
        struct timer_list *tmr = (struct timer_list *)t;
	struct thing *parent = from_timer(parent, tmr,
		parent_timer_field);
	... /* do stuff with parent */
```

Make some minor changes to `spl-condvar.c` and `spl-taskq.c` to use the
new timer APIs instead of conditional code.

Reviewed-by: Tomohiro Kusumi <[email protected]>
Reviewed-by: Brian Behlendorf <[email protected]>
Signed-off-by: Rafael Kitover <[email protected]>
Closes #8647 

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