posix-timers: Add proper comments in do_timer_create()

The comment about timer lifetime at the end of the function is misplaced
and uncomprehensible.

Make it understandable and put it at the right place. Add a new comment
about the visibility of the new timer ID to user space.

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Frederic Weisbecker <frederic@kernel.org>
Link: https://lore.kernel.org/r/20230425183313.619897296@linutronix.de