net: Make IP alignment calulations clearer.

The assignmnet:

	ip_align = strict ? 2 : NET_IP_ALIGN;

in compare_pkt_ptr_alignment() trips up Coverity because we can only
get to this code when strict is true, therefore ip_align will always
be 2 regardless of NET_IP_ALIGN's value.

So just assign directly to '2' and explain the situation in the
comment above.

Reported-by: "Gustavo A. R. Silva" <garsilva@embeddedor.com>
Signed-off-by: David S. Miller <davem@davemloft.net>