To minimize duplication and to more clearly balance entry and exit, both
entry and exit of guest timing are placed in vcpu_enter_guest(), using
the new guest_timing_{enter,exit}_irqoff() helpers. When context
tracking is used a small amount of additional time will be accounted
towards guests; tick-based accounting is unnaffected as IRQs are
disabled at this point and not enabled until after the return from the
guest.
This also corrects (benign) mis-balanced context tracking accounting
introduced in commits:
ae95f566b3d22ade ("KVM: X86: TSCDEADLINE MSR emulation fastpath")
26efe2fd92e50822 ("KVM: VMX: Handle preemption timer fastpath")
Where KVM can enter a guest multiple times, calling vtime_guest_enter()
without a corresponding call to vtime_account_guest_exit(), and with
vtime_account_system() called when vtime_account_guest() should be used.
As account_system_time() checks PF_VCPU and calls account_guest_time(),
this doesn't result in any functional problem, but is unnecessarily
confusing.