btrfs: Streamline memory allocation failure handling in btrfs_add_delayed_tree_ref

Currently the function uses 2 goto labels to properly handle allocation
failures. This could be simplified by simply re-arranging the code so
that allocations are the in the beginning of the function. This allows
to use simple return statements. No functional changes.

Signed-off-by: Nikolay Borisov <nborisov@suse.com>
Reviewed-by: Su Yue <suy.fnst@cn.fujitsu.com>
Signed-off-by: David Sterba <dsterba@suse.com>