cgroup: reorder the operations in cgroup_destroy_locked()

This patch reorders the operations in cgroup_destroy_locked() such
that the userland visible parts happen before css offlining and
removal from the ->sibling list.  This will be used to make css use
percpu refcnt.

While at it, split out CGRP_DEAD related comment from the refcnt
deactivation one and correct / clarify how different guarantees are
met.

While this patch changes the specific order of operations, it
shouldn't cause any noticeable behavior difference.

Signed-off-by: Tejun Heo <tj@kernel.org>
Acked-by: Li Zefan <lizefan@huawei.com>