net: ipa: minor update to handling of packet with status

Rearrange some comments and assignments made when handling a packet
that is received with status, aiming to improve understandability.

Use DIV_ROUND_CLOSEST() to get a better per-packet true size estimate.

Signed-off-by: Alex Elder <elder@linaro.org>
Acked-by: Willem de Bruijn <willemb@google.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>