This reverts commit 9b0da3f2.

The sigio.c is clearly user space code which is handled by
arch/um/scripts/Makefile.rules (see USER_OBJS rule).

The above mentioned commit simply broke this agreement,
we may not use Linux kernel internal headers in them without
thorough thinking.

Hence, revert the wrong commit.

Link: https://lkml.kernel.org/r/20230724143131.30090-1-andriy.shevchenko@linux.intel.comSigned-off-by: Andy Shevchenko <andriy.shevchenko@linux.intel.com>
Reported-by: kernel test robot <lkp@intel.com>
Closes: https://lore.kernel.org/oe-kbuild-all/202307212304.cH79zJp1-lkp@intel.com/
Cc: Anton Ivanov <anton.ivanov@cambridgegreys.com>
Cc: Herve Codina <herve.codina@bootlin.com>
Cc: Jason A. Donenfeld <Jason@zx2c4.com>
Cc: Johannes Berg <johannes@sipsolutions.net>
Cc: Rasmus Villemoes <linux@rasmusvillemoes.dk>
Cc: Richard Weinberger <richard@nod.at>
Cc: Yang Guang <yang.guang5@zte.com.cn>
Cc: <stable@vger.kernel.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>