Linux 5.15 compat: standalone <linux/stdarg.h>

Kernel commits

39f75da7bcc8 ("isystem: trim/fixup stdarg.h and other headers")
c0891ac15f04 ("isystem: ship and use stdarg.h")
564f963eabd1 ("isystem: delete global -isystem compile option")

(for now can be found in linux-next.git tree, will land into the
Linus' tree during the ongoing 5.15 cycle with one of akpm merges)

removed the -isystem flag and disallowed the inclusion of any
compiler header files. They also introduced a minimal
<linux/stdarg.h> as a replacement for <stdarg.h>.
include/os/linux/spl/sys/cmn_err.h in the ZFS source tree includes
<stdarg.h> unconditionally. Introduce a test for <linux/stdarg.h>
and include it instead of the compiler's one to prevent module
build breakage.

Reviewed-by: Tony Nguyen <tony.nguyen@delphix.com>
Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: Alexander Lobakin <alobakin@pm.me>
Closes #12531