OpenZFS restructuring - move platform specific headers

Move platform specific Linux headers under include/os/linux/.
Update the build system accordingly to detect the platform.
This lays some of the initial groundwork to supporting building
for other platforms.

As part of this change it was necessary to create both a user
and kernel space sys/simd.h header which can be included in
either context. No functional change, the source has been
refactored and the relevant #include's updated.

Reviewed-by: Jorgen Lundman <lundman@lundman.net>
Reviewed-by: Igor Kozhukhov <igor@dilos.org>
Signed-off-by: Matthew Macy <mmacy@FreeBSD.org>
Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
Closes #9198