ipvtap: IP-VLAN based tap driver

This patch adds a tap character device driver that is based on the
IP-VLAN network interface, called ipvtap. An ipvtap device can be created
in the same way as an ipvlan device, using 'type ipvtap', and then accessed
using the tap user space interface.

Signed-off-by: Sainath Grandhi <sainath.grandhi@intel.com>
Signed-off-by: David S. Miller <davem@davemloft.net>