syzbot/KCSAN complained about UDP_ENCAP_L2TPINUDP setsockopt() racing.

Add READ_ONCE()/WRITE_ONCE() to document races on this lockless field.

syzbot report was:
BUG: KCSAN: data-race in udp_lib_setsockopt / udp_lib_setsockopt

read-write to 0xffff8881083603fa of 1 bytes by task 16557 on cpu 0:
udp_lib_setsockopt+0x682/0x6c0
udp_setsockopt+0x73/0xa0 net/ipv4/udp.c:2779
sock_common_setsockopt+0x61/0x70 net/core/sock.c:3697
__sys_setsockopt+0x1c9/0x230 net/socket.c:2263
__do_sys_setsockopt net/socket.c:2274 [inline]
__se_sys_setsockopt net/socket.c:2271 [inline]
__x64_sys_setsockopt+0x66/0x80 net/socket.c:2271
do_syscall_x64 arch/x86/entry/common.c:50 [inline]
do_syscall_64+0x41/0xc0 arch/x86/entry/common.c:80
entry_SYSCALL_64_after_hwframe+0x63/0xcd

read-write to 0xffff8881083603fa of 1 bytes by task 16554 on cpu 1:
udp_lib_setsockopt+0x682/0x6c0
udp_setsockopt+0x73/0xa0 net/ipv4/udp.c:2779
sock_common_setsockopt+0x61/0x70 net/core/sock.c:3697
__sys_setsockopt+0x1c9/0x230 net/socket.c:2263
__do_sys_setsockopt net/socket.c:2274 [inline]
__se_sys_setsockopt net/socket.c:2271 [inline]
__x64_sys_setsockopt+0x66/0x80 net/socket.c:2271
do_syscall_x64 arch/x86/entry/common.c:50 [inline]
do_syscall_64+0x41/0xc0 arch/x86/entry/common.c:80
entry_SYSCALL_64_after_hwframe+0x63/0xcd

value changed: 0x01 -> 0x05

Reported by Kernel Concurrency Sanitizer on:
CPU: 1 PID: 16554 Comm: syz-executor.5 Not tainted 6.5.0-rc7-syzkaller-00004-gf7757129 #0

Fixes: 1da177e4 ("Linux-2.6.12-rc2")
Reported-by: syzbot <syzkaller@googlegroups.com>
Signed-off-by: Eric Dumazet <edumazet@google.com>
Reviewed-by: Willem de Bruijn <willemb@google.com>
Signed-off-by: Paolo Abeni <pabeni@redhat.com>