On Sparc and S390 the removal of irq.h from kernel_stat.h causes:

   kernel/softirq.c:774:9: error: 'NR_IRQS_LEGACY' undeclared
Reported-by: Peter Zijlstra <peterz@infradead.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>