percpu-refcount: cosmetic updates

* s/percpu_ref_release/percpu_ref_func_t/ as it's customary to have _t
  postfix for types and the type is gonna be used for a different type
  of callback too.

* Add @ARG to function comments.

* Drop unnecessary and unaligned indentation from percpu_ref_init()
  function comment.

Signed-off-by: Tejun Heo <tj@kernel.org>
Acked-by: Kent Overstreet <koverstreet@google.com>