timers: Rework idle logic

To improve readability of the code, split base->idle calculation and
expires calculation into separate parts. While at it, update the comment
about timer base idle marking.

Thereby the following subtle change happens if the next event is just one
jiffy ahead and the tick was already stopped: Originally base->is_idle
remains true in this situation. Now base->is_idle turns to false. This may
spare an IPI if a timer is enqueued remotely to an idle CPU that is going
to tick on the next jiffy.

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Anna-Maria Behnsen <anna-maria@linutronix.de>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Frederic Weisbecker <frederic@kernel.org>
Link: https://lore.kernel.org/r/20231201092654.34614-12-anna-maria@linutronix.de