As well as the basic conversion, I noticed that a lot of the
SCTP code checks gso_type without first checking skb_is_gso()
so I have added that where appropriate.

Also, document the helper.

Cc: Daniel Borkmann <daniel@iogearbox.net>
Cc: Marcelo Ricardo Leitner <marcelo.leitner@gmail.com>
Signed-off-by: Daniel Axtens <dja@axtens.net>
Signed-off-by: David S. Miller <davem@davemloft.net>