vdpa net: move iova tree creation from init to start

Only create iova_tree if and when it is needed.

The cleanup keeps being responsible for the last VQ but this change
allows it to merge both cleanup functions.

Signed-off-by: Eugenio Pérez <eperezma@redhat.com>
Acked-by: Jason Wang <jasowang@redhat.com>
Message-Id: <20230303172445.1089785-2-eperezma@redhat.com>
Tested-by: Lei Yang <leiyang@redhat.com>
Reviewed-by: Michael S. Tsirkin <mst@redhat.com>
Signed-off-by: Michael S. Tsirkin <mst@redhat.com>