ipvlan: decouple l3s mode dependencies from other modes

Right now ipvlan has a hard dependency on CONFIG_NETFILTER and
otherwise it cannot be built. However, the only ipvlan operation
mode that actually depends on netfilter is l3s, everything else
is independent of it. Break this hard dependency such that users
are able to use ipvlan l3 mode on systems where netfilter is not
compiled in.

Therefore, this adds a hidden CONFIG_IPVLAN_L3S bool which is
defaulting to y when CONFIG_NETFILTER is set in order to retain
existing behavior for l3s. All l3s related code is refactored
into ipvlan_l3s.c that is compiled in when enabled.

Signed-off-by: Daniel Borkmann <daniel@iogearbox.net>
Cc: Mahesh Bandewar <maheshb@google.com>
Cc: Florian Westphal <fw@strlen.de>
Cc: Martynas Pumputis <m@lambda.lt>
Acked-by: Florian Westphal <fw@strlen.de>
Signed-off-by: David S. Miller <davem@davemloft.net>
diff --git a/drivers/net/Kconfig b/drivers/net/Kconfig
index edb1c02..7f9727f6 100644
--- a/drivers/net/Kconfig
+++ b/drivers/net/Kconfig
@@ -145,13 +145,15 @@
 	  To compile this driver as a module, choose M here: the module
 	  will be called macvtap.
 
+config IPVLAN_L3S
+	depends on NETFILTER
+	def_bool y
+	select NET_L3_MASTER_DEV
 
 config IPVLAN
     tristate "IP-VLAN support"
     depends on INET
     depends on IPV6 || !IPV6
-    depends on NETFILTER
-    select NET_L3_MASTER_DEV
     ---help---
       This allows one to create virtual devices off of a main interface
       and packets will be delivered based on the dest L3 (IPv6/IPv4 addr)