[S390] boot cputime accounting

Start the cpu time accounting very early to catch the cpu time spent
for the initial kernel setup. To make the output of /proc/uptime
match the sum of all cpu accounting values of the boot cpu reset
xtime and wall_to_monotonic to sane values based on the TOD clock.
The values set by timekeeping_init are off by up to a second.

Signed-off-by: Martin Schwidefsky <schwidefsky@de.ibm.com>