net: dsa: move tagging protocol code to tag.{c,h}

It would be nice if tagging protocol drivers could include just the
header they need, since they are (mostly) data path and isolated from
most of the other DSA core code does.

Create a tag.c and a tag.h file which are meant to support tagging
protocol drivers.

Signed-off-by: Vladimir Oltean <vladimir.oltean@nxp.com>
Reviewed-by: Florian Fainelli <f.fainelli@gmail.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>