sysctl: clarify register_sysctl_init() base directory order

Relatively new docs which I added which hinted the base directories needed
to be created before is wrong, remove that incorrect comment. This has been
hinted before by Eric twice already [0] [1], I had just not verified that
until now. Now that I've verified that updates the docs to relax the context
described.

[0] https://lkml.kernel.org/r/875ys0azt8.fsf@email.froward.int.ebiederm.org
[1] https://lkml.kernel.org/r/87ftbiud6s.fsf@x220.int.ebiederm.org

Cc: stable@vger.kernel.org # v5.17
Cc: Christian Brauner <brauner@kernel.org>
Cc: Kefeng Wang <wangkefeng.wang@huawei.com>
Suggested-by: Eric W. Biederman <ebiederm@xmission.com>
Signed-off-by: Luis Chamberlain <mcgrof@kernel.org>