net: Fix some corner cases in dev_can_checksum()

dev_can_checksum() incorrectly returns true in these cases:

1. The skb has both out-of-band and in-band VLAN tags and the device
   supports checksum offload for the encapsulated protocol but only with
   one layer of encapsulation.
2. The skb has a VLAN tag and the device supports generic checksumming
   but not in conjunction with VLAN encapsulation.

Rearrange the VLAN tag checks to avoid these.

Signed-off-by: Ben Hutchings <bhutchings@solarflare.com>
Signed-off-by: David S. Miller <davem@davemloft.net>