Ensure sys/fm/util.h ia not included

Because of events related changes and the need to access zio_cmd_t
we can't unconditionally include sys/fm/util.h as part of zfs_context.h.

module/zfs/include/sys/zfs_context.h

@@ -59,11 +59,8 @@ extern "C" {
 #include <sys/uio.h>
 #include <sys/zfs_debug.h>
 #include <sys/fm/fs/zfs.h>
-#include <sys/fm/util.h>
 #include <sys/sunddi.h>
 
-#define	CPU_SEQID	(CPU->cpu_seqid)
-
 #ifdef	__cplusplus
 }
 #endif