timers: Add comments about calc_index() ceiling work

calc_index() adds 1 unit of the level granularity to the expiry passed
in parameter to ensure that the timer doesn't expire too early. Add a
comment to explain that and the resulting layout in the wheel.

Suggested-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Frederic Weisbecker <frederic@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Tested-by: Juri Lelli <juri.lelli@redhat.com>
Link: https://lkml.kernel.org/r/20200717140551.29076-6-frederic@kernel.org