seq_file: fix NULL pointer arithmetic warning

Implement conditional logic in order to replace NULL pointer arithmetic.

The use of NULL pointer arithmetic was pointed out by clang with the
following warning:

fs/kernfs/file.c:128:15: warning: performing pointer arithmetic on a
null pointer has undefined behavior [-Wnull-pointer-arithmetic]
                return NULL + !*ppos;
                       ~~~~ ^
fs/seq_file.c:559:14: warning: performing pointer arithmetic on a
null pointer has undefined behavior [-Wnull-pointer-arithmetic]
        return NULL + (*pos == 0);

Signed-off-by: Maíra Canal <maira.canal@usp.br>
Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>