Introduce a tunable to exclude special class buffers from L2ARC

Introduce a tunable to exclude special class buffers from L2ARC

Special allocation class or dedup vdevs may have roughly the same
performance as L2ARC vdevs. Introduce a new tunable to exclude those
buffers from being cacheable on L2ARC.

Reviewed-by: Don Brady <don.brady@delphix.com>
Reviewed-by: Brian Behlendorf <behlendorf1@llnl.gov>
Signed-off-by: George Amanakis <gamanakis@gmail.com>
Closes #11761
Closes #12285