Low WORK_STRUCT_FLAG_BITS bits of work_struct->data contain
WORK_STRUCT_FLAG_* and flush color.  If the work item is queued, the
rest point to the cpu_workqueue with WORK_STRUCT_CWQ set; otherwise,
WORK_STRUCT_CWQ is clear and the bits contain the last CPU number -
either a real CPU number or one of WORK_CPU_*.

Scheduled addition of mod_delayed_work[_on]() requires an additional
flag, which is used only while a work item is off queue.  There are
more than enough bits to represent off-queue CPU number on both 32 and
64bits.  This patch introduces WORK_OFFQ_FLAG_* which occupy the lower
part of the @work->data high bits while off queue.  This patch doesn't
define any actual OFFQ flag yet.

Off-queue CPU number is now shifted by WORK_OFFQ_CPU_SHIFT, which adds
the number of bits used by OFFQ flags to WORK_STRUCT_FLAG_SHIFT, to
make room for OFFQ flags.

To avoid shift width warning with large WORK_OFFQ_FLAG_BITS, ulong
cast is added to WORK_STRUCT_NO_CPU and, just in case, BUILD_BUG_ON()
to check that there are enough bits to accomodate off-queue CPU number
is added.

This patch doesn't make any functional difference.
Signed-off-by: Tejun Heo <tj@kernel.org>