Move the umh sysctl registration to its own file, the array is
already there. We do this to remove the clutter out of kernel/sysctl.c
to avoid merge conflicts.

This also lets the sysctls not be built at all now when CONFIG_SYSCTL
is not enabled.

This has a small penalty of 23 bytes but soon we'll be removing
all the empty entries on sysctl arrays so just do this cleanup
now:

./scripts/bloat-o-meter vmlinux.base vmlinux.1
add/remove: 2/0 grow/shrink: 0/1 up/down: 49/-26 (23)
Function                                     old     new   delta
init_umh_sysctls                               -      33     +33
__pfx_init_umh_sysctls                         -      16     +16
sysctl_init_bases                            111      85     -26
Total: Before=21256914, After=21256937, chg +0.00%
Acked-by: Jarkko Sakkinen <jarkko@kernel.org>
Signed-off-by: Luis Chamberlain <mcgrof@kernel.org>