iio: adc: stm32-dfsdm: improve sampling frequency accuracy

The sample frequency is driven using the oversampling ratio depending
on the SPI bus frequency.
Currently, oversampling ratio is computed by an entire division:
- spi_freq / sample_freq. This may result in inaccurate value.
Using DIV_ROUND_CLOSEST improves resulting sample frequency, which is
useful for audio that requests fixed rates (such as: 8, 16 or 32 kHz).
BTW, introduce new routine to re-factor sample frequency setting, and
move frequency accuracy message from warning to debug level.

Signed-off-by: Fabrice Gasnier <fabrice.gasnier@st.com>
Signed-off-by: Jonathan Cameron <Jonathan.Cameron@huawei.com>