proc: move fs/proc/inode-alloc.txt comment into a source file

so that people will realize that it exists and can update it as needed.

Signed-off-by: Randy Dunlap <randy.dunlap@oracle.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Alexey Dobriyan <adobriyan@gmail.com>