scheduler: cleanup sched.c and extract cgroup_cpuaccount stuff into separate file

[Thomas Renninger]

The first patch should only be moving code.
To be able to access cpu_rq in sched.c:
raw_spin_lock_irq(&cpu_rq(cpu)->lock);

void unlock_runqueue(unsigned int cpu)
wrapper is added and kernel/sched.h created.

The locks and sched.h are removed again in the second
patch, this should be the only "real" change.
There atomic64_t is introduced in a per_cpu_ptr variable
to avoid the lock.
Not sure about allocating atomic64_t like that is
correct. Review is appreciated.
Both patches are compile tested on various archs and configs.

       Thomas


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