Add kern.racct.enable tunable and RACCT_DISABLED config option.
The point of this is to be able to add RACCT (with RACCT_DISABLED)
to GENERIC, to avoid having to rebuild the kernel to use rctl(8).

Differential Revision: https://reviews.freebsd.org/D2369
Reviewed by: kib@
MFC after: 1 month
Relnotes: yes
Sponsored by: The FreeBSD Foundation