Commit 5fb4fde3b287 for kernel

commit 5fb4fde3b287fdd9097c53fee7126c2f74698073
Merge: 9c59b464517c aa5903b47d4b
Author: Linus Torvalds <torvalds@linux-foundation.org>
Date:   Thu Apr 23 16:40:03 2026 -0700

    Merge tag 'xtensa-20260422' of https://github.com/jcmvbkbc/linux-xtensa

    Pull Xtensa updates from Max Filippov:

     - use register_sys_off_handler(SYS_OFF_MODE_RESTART) instead of
       the deprecated register_restart_handler()

     - drop custom ucontext.h and reuse asm-generic ucontext.h

    * tag 'xtensa-20260422' of https://github.com/jcmvbkbc/linux-xtensa:
      xtensa: uapi: Reuse asm-generic ucontext.h
      xtensa: xtfpga: Use register_sys_off_handler(SYS_OFF_MODE_RESTART)
      xtensa: xt2000: Use register_sys_off_handler(SYS_OFF_MODE_RESTART)
      xtensa: ISS: Use register_sys_off_handler(SYS_OFF_MODE_RESTART)