The next patch in this series will have to make the definition of
irq_cpustat_t available to entering_irq().

Inclusion of asm/hardirq.h into asm/apic.h would cause circular header
dependencies like

  asm/smp.h
    asm/apic.h
      asm/hardirq.h
        linux/irq.h
          linux/topology.h
            linux/smp.h
              asm/smp.h

or

  linux/gfp.h
    linux/mmzone.h
      asm/mmzone.h
        asm/mmzone_64.h
          asm/smp.h
            asm/apic.h
              asm/hardirq.h
                linux/irq.h
                  linux/irqdesc.h
                    linux/kobject.h
                      linux/sysfs.h
                        linux/kernfs.h
                          linux/idr.h
                            linux/gfp.h

and others.

This causes compilation errors because of the header guards becoming
effective in the second inclusion: symbols/macros that had been defined
before wouldn't be available to intermediate headers in the #include c...