ARC: pt_regs update #3: Remove unused gutter at start of callee_regs

ARC: pt_regs update #3: Remove unused gutter at start of callee_regs

This is trickier than prev two:

* context switching code saves kernel mode callee regs in the format of
  struct callee_regs thus needs adjustment. This also reduces the height
  of topmost kernel stack frame by 1 word.

* Since kernel stack unwinder is sensitive to height of topmost kernel
  stack frame, that needs a word of adjustment too.

ptrace needs a bit of updating since pt_regs now diverges from
user_regs_struct.

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