RDMA/bnxt_re: Separate kernel and user CQ creation paths

RDMA/bnxt_re: Separate kernel and user CQ creation paths

This patch refactors kernel and user CQ creation logic into
two separate code paths. This will be used to support dmabuf
based user CQ memory in the next patch. There is no functional
change in this patch.

Link: https://patch.msgid.link/r/20260302110036.36387-6-sriharsha.basavapatna@broadcom.com
Signed-off-by: Sriharsha Basavapatna <sriharsha.basavapatna@broadcom.com>
Reviewed-by: Selvin Xavier <selvin.xavier@broadcom.com>
Signed-off-by: Jason Gunthorpe <jgg@nvidia.com>