if_vtbe: Add missing includes to fix build

PR: 254137
Reported by: Mina Galić <me@igalic.co>
Fixes: f8bc74e2f4a5 ("tap: add support for virtio-net offloads")
Approved by: re (gjb)

(cherry picked from commit f2f8405cf6b50a9d91acc02073abf1062d9d34f4)
(cherry picked from commit e3394851b5da6ec46e655a4f801cd6cac0840445)