l2tp: use IS_ENABLED() instead of checking for built-in or module

The IS_ENABLED() macro checks if a Kconfig symbol has been enabled either
built-in or as a module, use that macro instead of open coding the same.

Using the macro makes the code more readable by helping abstract away some
of the Kconfig built-in and module enable details.

Signed-off-by: Javier Martinez Canillas <[email protected]>
Signed-off-by: David S. Miller <[email protected]>

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