posix-cpu-timers: optimize and document timer_create callback

We have already new_timer initialized to all-zeros hence in function
initializations are not needed. Document function expectation about
new_timer argument as well.

Signed-off-by: Stanislaw Gruszka <sgruszka@redhat.com>
Cc: johnstul@us.ibm.com
Cc: Oleg Nesterov <oleg@redhat.com>
Cc: Peter Zijlstra <a.p.zijlstra@chello.nl>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>