tuntap: set transport header before passing it to kernel

Currently, for the packets receives from tuntap, before doing header check,
kernel just reset the transport header in netif_receive_skb() which pretends no
l4 header. This is suboptimal for precise packet length estimation (introduced
in 1def9238

) which needs correct l4 header for gso packets.

So this patch set the transport header to csum_start for partial checksum
packets, otherwise it first try skb_flow_dissect(), if it fails, just reset the
transport header.

Cc: Eric Dumazet <edumazet@google.com>
Signed-off-by: Jason Wang <jasowang@redhat.com>
Signed-off-by: David S. Miller <davem@davemloft.net>