ovpn updates dev->dstats from both process and softirq contexts. In
particular, TCP paths may run from socket callbacks, workqueues or
strparser work, while UDP receive and ovpn's ndo_start_xmit path may
update the same per-device dstats from BH context.
Add ovpn device drop-stat helpers that disable BHs around
dev_dstats_rx_dropped() and dev_dstats_tx_dropped(), and use them for
drop accounting.
The successful RX dev_dstats_rx_add() update is already covered by the
BH-disabled section around gro_cells_receive(). For the successful TCP
TX dev_dstats_tx_add() update, replace the existing preempt-disabled
section with a BH-disabled one.