Compilation of ipc/ipc_sysctl.c is controlled by
obj-$(CONFIG_SYSVIPC_SYSCTL)
[see ipc/Makefile]
And CONFIG_SYSVIPC_SYSCTL depends on SYSCTL
[see init/Kconfig]
An SYSCTL is selected by PROC_SYSCTL.
[see fs/proc/Kconfig]
Thus: #ifndef CONFIG_PROC_SYSCTL in ipc/ipc_sysctl.c is impossible, the
fallback can be removed.
Signed-off-by: Manfred Spraul <manfred@xxxxxxxxxxxxxxxx>