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Fix circular dependency between sja1105 and tag_sja1105
As discussed here:
https://lore.kernel.org/netdev/20210908220834.d7gmtnwrorhharna@skbuf/
DSA tagging protocols cannot use symbols exported by switch drivers.
Eliminate the two instances of that from tag_sja1105, and that allows us
to have a working setup with modules again.
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Re-applying to net, this was mistakenly applied to net-next,
see first Link.