Allow to specify PCP on packets not belonging to any VLAN.

According to 802.1Q-2014, VLAN tagged packets with VLAN id 0 should be
considered as untagged, and only PCP and DEI values from the VLAN tag
are meaningful. See for instance
https://www.cisco.com/c/en/us/td/docs/switches/connectedgrid/cg-switch-sw-master/software/configuration/guide/vlan0/b_vlan_0.html.

Make it possible to specify PCP value for outgoing packets on an
ethernet interface. When PCP is supplied, the tag is appended, VLAN
id set to 0, and PCP is filled by the supplied value. The code to do
VLAN tag encapsulation is refactored from the if_vlan.c and moved into
if_ethersubr.c.

Drivers might have issues with filtering VID 0 packets on
receive. This bug should be fixed for each driver.

Reviewed by: ae (previous version), hselasky, melifaro
Sponsored by: Mellanox Technologies
MFC after: 2 weeks
Differential revision: https://reviews.freebsd.org/D14702