syzbot/KCSAN reported that multiple cpus are updating dev->stats.tx_error
concurrently.

This is because sit tunnels are NETIF_F_LLTX, meaning their ndo_start_xmit()
is not protected by a spinlock.

While original KCSAN report was about tx path, rx path has the same issue.
Reported-by: syzbot <syzkaller@googlegroups.com>
Signed-off-by: Eric Dumazet <edumazet@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>