riscv: mm: fix SWIOTLB initialization for systems with DRAM above 4GB

riscv: mm: fix SWIOTLB initialization for systems with DRAM above 4GB

On RISC-V platforms where the entire physical memory (DRAM) resides
above the 32-bit address space (i.e., above dma32_phys_limit), the
current SWIOTLB initialization logic fails.

This patch addresses two interconnected issues on such platforms:

1. Incorrect 32-bit DMA bounce assumption:
The existing condition `max_pfn > PFN_DOWN(dma32_phys_limit)` assumes
that a 32-bit DMA bounce buffer is required simply because the maximum
PFN exceeds the 32-bit limit. However, if all DRAM starts above 4GB,
no memory exists below the limit to satisfy this allocation. Fix
this by adding a check to ensure `memblock_start_of_DRAM()` is actually
below the 32-bit limit before enforcing 32-bit SWIOTLB.

2. kmalloc() bounce buffer allocation failure on non-coherent systems:
For non-coherent DMA, kmalloc() buffers whose sizes are not
cache-line-aligned still require bouncing, even if 32-bit DMA bouncing
is skipped. Without the `SWIOTLB_ANY` flag, swiotlb_init() defaults to
allocating from low memory, which fails completely when DRAM only exists
in high memory. By appending `SWIOTLB_ANY` to swiotlb_flags, the allocator
is permitted to allocate this bounce buffer from high memory.

With this patch, systems with non-coherent DMA and DRAM entirely above
4GB can successfully map the software IO TLB in high memory and boot
normally.

Tested-by: Anirudh Srinivasan <asrinivasan@oss.tenstorrent.com>
Signed-off-by: Troy Mitchell <troy.mitchell@linux.dev>
Link: https://patch.msgid.link/20260727-fix-riscv-swiotlb-v3-1-59479b23736c@linux.dev
Reviewed-by: Drew Fustini <fustini@kernel.org>
Signed-off-by: Paul Walmsley <pjw@kernel.org>