net/smc: change the term virtual ISM to Emulated-ISM

net/smc: change the term virtual ISM to Emulated-ISM

According to latest release of SMCv2.1[1], the term 'virtual ISM' has
been changed to 'Emulated-ISM' to avoid the ambiguity of the word
'virtual' in different contexts. So the names or comments in the code
need be modified accordingly.

[1] https://www.ibm.com/support/pages/node/7112343

Signed-off-by: Wen Gu <guwen@linux.alibaba.com>
Reviewed-by: Simon Horman <horms@kernel.org>
Reviewed-by: Wenjia Zhang <wenjia@linux.ibm.com>
Link: https://lore.kernel.org/r/20240205033317.127269-1-guwen@linux.alibaba.com
Signed-off-by: Jakub Kicinski <kuba@kernel.org>