Currently, HW_TAGS KASAN does not tag the per-CPU areas allocated by pcpu_get_vm_areas(). The problem with these is that they are not mapped in mm/vmalloc.c but in percpu-vm.c, and the HW_TAGS mode cannot tag memory before it is mapped. Add custom annotations to percpu-vm.c to tag these per-CPU areas. The implementation should be in sync with the SW_TAGS mode.
Related bug: https://bugzilla.kernel.org/show_bug.cgi?id=215019