vtime: Consolidate a bit the ctx switch code

On ia64 and powerpc, vtime context switch only consists
in flushing system and user pending time, plus a few
arch housekeeping.

Consolidate that into a generic implementation. s390 is
a special case because pending user and system time accounting
there is hard to dissociate. So it's keeping its own implementation.

Signed-off-by: Frederic Weisbecker <[email protected]>
Reviewed-by: Steven Rostedt <[email protected]>
Cc: Peter Zijlstra <[email protected]>
Cc: Ingo Molnar <[email protected]>
Cc: Thomas Gleixner <[email protected]>
Cc: Steven Rostedt <[email protected]>
Cc: Paul Gortmaker <[email protected]>
Cc: Tony Luck <[email protected]>
Cc: Fenghua Yu <[email protected]>
Cc: Benjamin Herrenschmidt <[email protected]>
Cc: Paul Mackerras <[email protected]>
Cc: Martin Schwidefsky <[email protected]>
Cc: Heiko Carstens <[email protected]>

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