blk-mq: document the need to have STARTED and COMPLETED share a byte

For memory ordering guarantees on stores, we need to ensure that
these two bits share the same byte of storage in the unsigned
long. Add a comment as to why, and a BUILD_BUG_ON() to ensure that
we don't violate this requirement.

Suggested-by: Boqun Feng <boqun.feng@gmail.com>
Signed-off-by: Jens Axboe <axboe@kernel.dk>