In cgroup1, while cpuacct isn't actually controlling any resources, it
is a separate controller due to combination of two factors -
1. enabling cpu controller has significant side effects, and 2. we
have to pick one of the hierarchies to account CPU usages on.  cpuacct
controller is effectively used to designate a hierarchy to track CPU
usages on.

cgroup2's unified hierarchy removes the second reason and we can
account basic CPU usages by default.  While we can use cpuacct for
this purpose, both its interface and implementation leave a lot to be
desired - it collects and exposes two sources of truth which don't
agree with each other and some of the exposed statistics don't make
much sense.  Also, it propagates all the way up the hierarchy on each
accounting event which is unnecessary.

This patch adds basic resource accounting mechanism to cgroup2's
unified hierarchy and accounts CPU usages using it.

* All accountings are done per-cpu and don't propagate immediately.
  It just bumps the per-cgroup per-cpu counters and links to the
  parent's updated list if not already on it.

* On a read, the per-cpu counters are collected into the global ones
  and then propagated upwards.  Only the per-cpu counters which have
  changed since the last read are propagated.

* CPU usage stats are collected and shown in "cgroup.stat" with "cpu."
  prefix.  Total usage is collected from scheduling events.  User/sys
  breakdown is sourced from tick sampling and adjusted to the usage
  using cputime_adjust().

This keeps the accounting side hot path O(1) and per-cpu and the read
side O(nr_updated_since_last_read).

v2: Minor changes and documentation updates as suggested by Waiman and
    Roman.
Signed-off-by: Tejun Heo <tj@kernel.org>
Acked-by: Peter Zijlstra <peterz@infradead.org>
Cc: Ingo Molnar <mingo@redhat.com>
Cc: Li Zefan <lizefan@huawei.com>
Cc: Johannes Weiner <hannes@cmpxchg.org>
Cc: Waiman Long <longman@redhat.com>
Cc: Roman Gushchin <guro@fb.com>