btrfs: fold error checks when allocating ordered extent and update comments

Instead of having an error check and return on each branch of the if
statement, move the error check to happen after that if branch, reducing
source code and object code sizes.

Before this change:

   $ size fs/btrfs/btrfs.ko
      text	   data	    bss	    dec	    hex	filename
   1840174	 163742	  16136	2020052	 1ed2d4	fs/btrfs/btrfs.ko

After this change:

   $ size fs/btrfs/btrfs.ko
      text	   data	    bss	    dec	    hex	filename
   1840138	 163742	  16136	2020016	 1ed2b0	fs/btrfs/btrfs.ko

While at it and moving the comments, update the comments to be more clear
about how qgroup reserved space is released and the intricacies of how
it's managed for COW writes.

Reviewed-by: Boris Burkov <boris@bur.io>
Signed-off-by: Filipe Manana <fdmanana@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>