network,udev: move TransmitQueues=/ReceiveQueues= from .network to .link

As the settings are mostly hardware setup, and merely see from network
layer.

See also discussions in
https://github.com/systemd/systemd/pull/18170#issuecomment-758807497
https://github.com/orgs/systemd/teams/systemd/discussions/1

test/fuzz/fuzz-network-parser/directives.network

@@ -40,8 +40,6 @@ Multicast=
 MACAddress=
 Group=
 Promiscuous=
-TransmitQueues=
-ReceiveQueues=
 [SR-IOV]
 VirtualFunction=
 MACSpoofCheck=