ipc: remove unreachable code in sem.c

This line is unreachable, remove it.

[akpm@linux-foundation.org: remove unneeded initialisation of `err']
Signed-off-by: WANG Cong <amwang@redhat.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>