fs: clarify when the i_version counter must be updated

The i_version field in the kernel has had different semantics over
the decades, but NFSv4 has certain expectations. Update the comments
in iversion.h to describe when the i_version must change.

Cc: Colin Walters <walters@verbum.org>
Cc: NeilBrown <neilb@suse.de>
Cc: Trond Myklebust <trondmy@hammerspace.com>
Cc: Dave Chinner <david@fromorbit.com>
Reviewed-by: Christian Brauner <brauner@kernel.org>
Signed-off-by: Jeff Layton <jlayton@kernel.org>