btrfs: simplify condition for logging new dentries at btrfs_log_inode_parent()

There's no point in checking if the inode is a directory as
ctx->log_new_dentries is only set in case we are logging a directory down
the call chain of btrfs_log_inode(). So remove that check making the logic
more simple and while at it add a comment about why use a local variable
to track if we later need to log new dentries.

Signed-off-by: Filipe Manana <fdmanana@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>