Introduce two new direction-neutral helpers to calculate the avail and
hw_avail values, and clean up the code with them.

The two separated forward and rewind functions are gathered to the
unified functions.

No functional change but only code reductions.
Reviewed-by: Takashi Sakamoto <o-takashi@sakamocchi.jp>
Signed-off-by: Takashi Iwai <tiwai@suse.de>