powerpc/32: Refactor EXCEPTION entry macros for head_8xx.S and head_32.S

EXCEPTION_PROLOG is similar in head_8xx.S and head_32.S

This patch creates head_32.h and moves EXCEPTION_PROLOG macro
into it. It also converts it from a GCC macro to a GAS macro
in order to ease refactorisation with 40x later, since
GAS macros allows the use of #ifdef/#else/#endif inside it.
And it also has the advantage of not requiring the uggly "; \"
at the end of each line.

This patch also moves EXCEPTION() and EXC_XFER_XXXX() macros which
are also similar while adding START_EXCEPTION() out of EXCEPTION().

Signed-off-by: Christophe Leroy <christophe.leroy@c-s.fr>
Signed-off-by: Michael Ellerman <mpe@ellerman.id.au>