percpu: make accessors check for percpu pointer in sparse

The previous patch made sparse warn about percpu variables being used
directly without going through percpu accessors.  This patch
implements the other half - checking whether non percpu variable is
passed into percpu accessors.

Signed-off-by: Tejun Heo <tj@kernel.org>
Cc: Rusty Russell <rusty@rustcorp.com.au>
Cc: Al Viro <viro@zeniv.linux.org.uk>