btrfs: add assertions to make super block creation more clear

When calling sget_fc(), there are 3 different situations:

a) Critical error
   No super block created.

b) A new super block is created
   The fc->s_fs_info is transferred to the super block, and fc->s_fs_info
   is reset to NULL.

   In this case sb->s_root should still be NULL, and needs to be properly
   initialized later by btrfs_fill_super().

c) An existing super block is returned
   The fc->s_fs_info is untouched, and anything related to that fs_info
   should be properly cleaned up.

This is not obvious even with the extra comments at sget_fc().

Enhance the situation by:

- Add comments for case b) and c)
  Especially for case c), the fs_info and fs_devices cleanup happens at
  different timing, thus needs extra explanation.

- Move the comments closer to case b) and case c)

Signed-off-by: Qu Wenruo <wqu@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>