time: ntp: simplify the second_overflow() code flow

Impact: cleanup, no functionality changed

Instead of a hierarchy of conditions, transform them to clean
gradual conditions and return's.

This makes the flow easier to read and makes the purpose of
the function easier to understand.

kernel/time/ntp.o:

   text	   data	    bss	    dec	    hex	filename
   2552	    170	    168	   2890	    b4a	ntp.o.before
   2552	    170	    168	   2890	    b4a	ntp.o.after

md5:
   eae1275df0b7d6290c13f6f6f8f05c8c  ntp.o.before.asm
   eae1275df0b7d6290c13f6f6f8f05c8c  ntp.o.after.asm

Signed-off-by: Ingo Molnar <mingo@elte.hu>