ARC: Entry Handler tweaks: Optimize away redundant IRQ_DISABLE_SAVE

In the exception return path, for both U/K cases, intr are already
disabled (for various existing reasons). So when we drop down to
@restore_regs, we need not redo that.

There was subtle issue - when intr were NOT being disabled for
ret-to-kernel-but-no-preemption case - now fixed by moving the
IRQ_DISABLE further up in @resume_kernel_mode.

So what do we gain:

* Shaves off a few insn in return path.

* Eliminates the need for IRQ_DISABLE_SAVE assembler macro for ARCv2
  hence allows for entry code sharing.

Signed-off-by: Vineet Gupta <vgupta@synopsys.com>