blk-mq: comment on races related with timeout handler

This patch adds comment on two races related with
timeout handler:

- requeue from queue busy vs. timeout
- rq free & reallocation vs. timeout

Both the races themselves and current solution aren't
explicit enough, so add comments on them.

Cc: Bart Van Assche <bart.vanassche@sandisk.com>
Reviewed-by: Hannes Reinecke <hare@suse.com>
Signed-off-by: Ming Lei <tom.leiming@gmail.com>
Reviewed-by: Johannes Thumshirn <jthumshirn@suse.de>
Signed-off-by: Jens Axboe <axboe@fb.com>