xfs: refactor xfs_iomap_prealloc_size

Refactor xfs_iomap_prealloc_size to be the function that dynamically
computes the per-file preallocation size by moving the allocsize= case
to the caller.  Break up the huge comment preceding the function to
annotate the relevant parts of the code, and remove the impossible
check_writeio case.

Suggested-by: Christoph Hellwig <hch@infradead.org>
Signed-off-by: Darrick J. Wong <darrick.wong@oracle.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Reviewed-by: Brian Foster <bfoster@redhat.com>