cputimer: Cure lock inversion

There's a lock inversion between the cputimer->lock and rq->lock;
notably the two callchains involved are:

 update_rlimit_cpu()
   sighand->siglock
   set_process_cpu_timer()
     cpu_timer_sample_group()
       thread_group_cputimer()
         cputimer->lock
         thread_group_cputime()
           task_sched_runtime()
             ->pi_lock
             rq->lock

 scheduler_tick()
   rq->lock
   task_tick_fair()
     update_curr()
       account_group_exec()
         cputimer->lock

Where the first one is enabling a CLOCK_PROCESS_CPUTIME_ID timer, and
the second one is keeping up-to-date.

This problem was introduced by e8abccb7 ("posix-cpu-timers: Cure
SMP accounting oddities").

Cure the problem by removing the cputimer->lock and rq->lock nesting,
this leaves concurrent enablers doing duplicate work, but the time
wasted should be on the same order otherwise wasted spinning on the
lock and the greater-than assignment filter should ensure we preserve
monotonicity.

Re...