sched: Add TIF_NEED_RESCHED_LAZY infrastructure

Add the basic infrastructure to split the TIF_NEED_RESCHED bit in two.
Either bit will cause a resched on return-to-user, but only
TIF_NEED_RESCHED will drive IRQ preemption.

No behavioural change intended.

Suggested-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Peter Zijlstra (Intel) <peterz@infradead.org>
Reviewed-by: Sebastian Andrzej Siewior <bigeasy@linutronix.de>
Link: https://lkml.kernel.org/r/20241007075055.219540785@infradead.org