Revert "ACPI / PCI: Simplify acpi_penalize_isa_irq()"

Revert commit 09716869 "ACPI / PCI: Simplify acpi_penalize_isa_irq()"
that depends on commit b5bd0269 (ACPI, PCI, irq: remove interrupt
count restriction) which introduced a regression and needs to be
reverted for this reason.

Signed-off-by: Rafael J. Wysocki <rafael.j.wysocki@intel.com>