btrfs: add comments regarding locking to struct btrfs_delayed_ref_root

Add some comments to struct btrfs_delayed_ref_root's fields to mention
what its spinlock protects.

Reviewed-by: Boris Burkov <boris@bur.io>
Reviewed-by: Qu Wenruo <wqu@suse.com>
Signed-off-by: Filipe Manana <fdmanana@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>