sysfs: Comment sysfs directory tagging logic

Add some in-line comments to explain the new infrastructure, which
was introduced to support sysfs directory tagging with namespaces.
I think an overall description someplace might be good too, but it
didn't really seem to fit into Documentation/filesystems/sysfs.txt,
which appears more geared toward users, rather than maintainers, of
sysfs.

(Tejun, please let me know if I can make anything clearer or failed
altogether to comment something that should be commented.)

Signed-off-by: Serge E. Hallyn <serue@us.ibm.com>
Cc: Eric W. Biederman <ebiederm@xmission.com>
Cc: Tejun Heo <tj@kernel.org>
Signed-off-by: Greg Kroah-Hartman <gregkh@suse.de>