rcu: Add comments marking transitions between RCU watching and not

It is not as clear as it might be just where in RCU's idle entry/exit
code RCU stops and starts watching the current CPU.  This commit therefore
adds comments calling out the transitions.

Reported-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Paul E. McKenney <paulmck@kernel.org>