sfc: Fix assignment of ip_summed for pre-allocated skbs

When pre-allocating skbs for received packets, we set ip_summed =
CHECKSUM_UNNCESSARY.  We used to change it back to CHECKSUM_NONE when
the received packet had an incorrect checksum or unhandled protocol.

Commit bc8acf2c

 ('drivers/net: avoid
some skb->ip_summed initializations') mistakenly replaced the latter
assignment with a DEBUG-only assertion that ip_summed ==
CHECKSUM_NONE.  This assertion is always false, but it seems no-one
has exercised this code path in a DEBUG build.

Fix this by moving our assignment of CHECKSUM_UNNECESSARY into
efx_rx_packet_gro().

Signed-off-by: Ben Hutchings <bhutchings@solarflare.com>