tcp: Don't call skb_clone_and_charge_r() for close()d listener in tcp_v6_do_rcv().

tcp_v6_do_rcv() no longer calls skb_clone_and_charge_r() for
TCP_LISTEN since commit 073d89808c06 ("net: fix data-races around
sk->sk_forward_alloc").

However, there is still a small race window between tcp_v6_rcv()
and tcp_v6_do_rcv(), where concurrent close() changes TCP_LISTEN
to TCP_CLOSE, causing skb_clone_and_charge_r() to be called
locklessly and resulting in the splat below. [0]

Let's avoid calling skb_clone_and_charge_r() for TCP_CLOSE as well.

This is fine for non-listeners because tcp_rcv_state_process()
drops skb for TCP_CLOSE and opt_skb was freed immediately anyway.

[0]:
sk->sk_forward_alloc
WARNING: net/ipv4/af_inet.c:162 at inet_sock_destruct+0x64d/0x810 net/ipv4/af_inet.c:162, CPU#1: ksoftirqd/1/28
Modules linked in:
CPU: 1 UID: 0 PID: 28 Comm: ksoftirqd/1 Not tainted 7.2.0 #17 PREEMPT(full)
Hardware name: QEMU Standard PC (Q35 + ICH9, 2009), BIOS 1.17.0-debian-1.17.0-1 04/01/2014
RIP: 0010:inet_sock_destruct+0x64d/0x810 net/ipv4/af_inet.c:162
Code: 3d 49 ff e9 06 fd ff ff e8 d0 5b 83 f8 90 0f 0b 90 e9 35 fe ff ff e8 c2 5b 83 f8 90 0f 0b 90 e9 c5 fe ff ff e8 b4 5b 83 f8 90 <0f> 0b 90 e9 04 ff ff ff e8 a6 5b 83 f8 90 0f 0b 90 e9 65 fe ff ff
RSP: 0018:ffffc90000677bb8 EFLAGS: 00010246
RAX: 0000000000000000 RBX: ffff8880117bde80 RCX: ffffffff8957eb41
RDX: ffff88801dad5d00 RSI: ffffffff8957ec3c RDI: 0000000000000005
RBP: 00000000fffff000 R08: ffffffff8957eb41 R09: 00000000fffff000
R10: 0000000000000005 R11: 0000000000000000 R12: dffffc0000000000
R13: ffff8880117bdf10 R14: ffffffff81c08eb7 R15: 0000000000000003
FS:  0000000000000000(0000) GS:ffff8880d7ae5000(0000) knlGS:0000000000000000
CS:  0010 DS: 0000 ES: 0000 CR0: 0000000080050033
CR2: 00007f93a1021138 CR3: 00000000207a9000 CR4: 0000000000350ef0
Call Trace:
 <TASK>
 __sk_destruct+0x82/0xae0 net/core/sock.c:2356
 rcu_do_batch kernel/rcu/tree.c:2645 [inline]
 rcu_core+0x59c/0x1100 kernel/rcu/tree.c:2897
 handle_softirqs+0x1e4/0x9b0 kernel/softirq.c:622
 run_ksoftirqd kernel/softirq.c:1076 [inline]
 run_ksoftirqd+0x38/0x60 kernel/softirq.c:1068
 smpboot_thread_fn+0x458/0xc80 kernel/smpboot.c:160
 kthread+0x396/0x4a0 kernel/kthread.c:436
 ret_from_fork+0x8e0/0xe40 arch/x86/kernel/process.c:158
 ret_from_fork_asm+0x1a/0x30 arch/x86/entry/entry_64.S:245
 </TASK>

Fixes: e994b2f0fb92 ("tcp: do not lock listener to process SYN packets")
Reported-by: Taras Madan <tarasmadan@google.com>
Signed-off-by: Kuniyuki Iwashima <kuniyu@google.com>
Reviewed-by: Xuanqiang Luo <luoxuanqiang@kylinos.cn>
Reviewed-by: Eric Dumazet <edumazet@google.com>
Link: https://patch.msgid.link/20260914011420.115556-1-kuniyu@google.com
Signed-off-by: Paolo Abeni <pabeni@redhat.com>