block: fix bio_will_gap() for first bvec with offset

Commit 729204ef("block: relax check on sg gap") allows us to merge
bios, if both are physically contiguous.  This change can merge a huge
number of small bios, through mkfs for example, mkfs.ntfs running time
can be decreased to ~1/10.

But if one rq starts with a non-aligned buffer (the 1st bvec's bv_offset
is non-zero) and if we allow the merge, it is quite difficult to respect
sg gap limit, especially the max segment size, or we risk having an
unaligned virtual boundary.  This patch tries to avoid the issue by
disallowing a merge, if the req starts with an unaligned buffer.

Also add comments to explain why the merged segment can't end in
unaligned virt boundary.

Fixes: 729204ef

 ("block: relax check on sg gap")
Tested-by: Johannes Thumshirn <jthumshirn@suse.de>
Reviewed-by: Johannes Thumshirn <jthumshirn@suse.de>
Signed-off-by: Ming Lei <ming.lei@redhat.com>

Rewrote parts of the commit message and comments.

Signed-off-by: Jens Axboe <axboe@fb.com>