proc: remove ifdef CONFIG_SPARSE_IRQ from stat.c

Impact: cleanup

irq_desc can be NULL when CONFIG_SPARSE_IRQ=y only.
therefore, NULL checking can move into kstat_irqs_cpu() of SPARSE_IRQ version.

Signed-off-by: KOSAKI Motohiro <kosaki.motohiro@jp.fujitsu.com>
Acked-by: "Yinghai Lu" <yinghai@kernel.org>
Signed-off-by: Ingo Molnar <mingo@elte.hu>