btrfs: update outdated comment for overwrite_item()

The function is exclusively used for log replay since commit
3eb42344 ("btrfs: remove outdated logic from overwrite_item() and add
assertion"), so update the comment so that it doesn't say it can be used
for logging. Also some minor rewording for clarity and while at it
reformat the affected text so that it fits closer to the 80 characters
limit for comments.

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