ipc/mqueue.c: refactor failure handling

ipc/mqueue.c: refactor failure handling

If new_inode fails to allocate an inode we need only to return with
NULL.  But now we test the opposite and have all the work in a nested
block.  So do the opposite to save one indentation level (and remove
unnecessary line breaks).

This is only a preparation/cleanup for the next patch where we fix up
return values from mqueue_get_inode.

Signed-off-by: Jiri Slaby <jslaby@suse.cz>
Cc: Manfred Spraul <manfred@colorfullife.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>