riscv: Introduce va_kernel_pa_offset for 32-bit kernel
va_kernel_pa_offset was only used for 64-bit as the kernel mapping lies
in the linear mapping for 32-bit kernel and then only the offset between
the PAGE_OFFSET and the kernel load address is needed.
But this distinction complexifies the code with #ifdefs and especially
with a separate definition of the address conversions macros.
Simplify the code by defining this variable for both 32-bit and 64-bit.