scsi: ufs: mcq: Annotate ufshcd_inc_sq_tail() appropriately

Allow Sparse and such to know that the hwq lock should be held here.

Signed-off-by: Avri Altman <avri.altman@wdc.com>
Link: https://lore.kernel.org/r/20230329101303.18377-2-avri.altman@wdc.com
Signed-off-by: Martin K. Petersen <martin.petersen@oracle.com>