percpu_counter.h: comment code for better readability

Help people reading the percpu_counter code, to notice the ifdef
else statement that seperates CONFIG_SMP.

Signed-off-by: Jesper Dangaard Brouer <brouer@redhat.com>
Acked-by: Tejun Heo <tj@kernel.org>
Signed-off-by: Jiri Kosina <jkosina@suse.cz>