exec: Add comments on check_unsafe_exec() fs counting

Add some comments about what the fs counting is doing in
check_unsafe_exec() and how it relates to the call graph.
Specifically, we can't force an unshare of the fs because
of at least Chrome:
https://lore.kernel.org/lkml/86CE201B-5632-4BB7-BCF6-7CB2C2895409@chromium.org/



Cc: Eric Biederman <ebiederm@xmission.com>
Cc: linux-fsdevel@vger.kernel.org
Signed-off-by: Kees Cook <keescook@chromium.org>
Acked-by: Christian Brauner (Microsoft) <brauner@kernel.org>
Link: https://lore.kernel.org/r/20221018071537.never.662-kees@kernel.org