rpc: minor gss_alloc_msg cleanup

I want to add a little more code here, so it'll be convenient to have
this flatter.

Also, I'll want to add another error condition, so it'll be more
convenient to return -ENOMEM than NULL in the error case.  The only
caller is already converting NULL to -ENOMEM anyway.

Signed-off-by: J. Bruce Fields <bfields@citi.umich.edu>
Signed-off-by: Trond Myklebust <Trond.Myklebust@netapp.com>