cputime: Comment cputime's adjusting code

The reason for the scaling and monotonicity correction performed
by cputime_adjust() may not be immediately clear to the reviewer.

Add some comments to explain what happens there.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Steven Rostedt <rostedt@goodmis.org>
Cc: Paul Gortmaker <paul.gortmaker@windriver.com>