gro list uses skb_shinfo(skb)->frag_list to link two skb together,
and NAPI_GRO_CB(p)->last->next is used when there are more skb,
see skb_gro_receive_list(). gso expects that each segmented skb is
linked together using skb->next, so only the first skb->next need
to set to skb_shinfo(skb)-> frag_list when doing gso list segment.

It is the same reason that nskb->next does not need to be set to
list_skb before goto the error handling, because nskb->next already
pointers to list_skb.

And nskb is also the last skb at the end of loop, so remove tail
variable and use nskb instead.
Signed-off-by: Yunsheng Lin <linyunsheng@huawei.com>
Signed-off-by: David S. Miller <davem@davemloft.net>