blk-mq: fix tags leak when shrink nr_hw_queues

Although we don't need to realloc set->tags[] when shrink nr_hw_queues,
we need to free them. Or these tags will be leaked.

How to reproduce:
1. mount -t configfs configfs /mnt
2. modprobe null_blk nr_devices=0 submit_queues=8
3. mkdir /mnt/nullb/nullb0
4. echo 1 > /mnt/nullb/nullb0/power
5. echo 4 > /mnt/nullb/nullb0/submit_queues
6. rmdir /mnt/nullb/nullb0

In step 4, will alloc 9 tags (8 submit queues and 1 poll queue), then
in step 5, new_nr_hw_queues = 5 (4 submit queues and 1 poll queue).
At last in step 6, only these 5 tags are freed, the other 4 tags leaked.

Signed-off-by: Chengming Zhou <zhouchengming@bytedance.com>
Reviewed-by: Ming Lei <ming.lei@redhat.com>
Link: https://lore.kernel.org/r/20230821095602.70742-1-chengming.zhou@linux.dev
Signed-off-by: Jens Axboe <axboe@kernel.dk>