[SCSI] lpfc 8.3.27: Fix queue allocation failure recovery

Fix queue allocation failure recovery

- Move the allocation of the Queues closer to the creation of the queues.
- If there is a problem with creation, or if the HBA is reset, the queues
  will be completely freed and re allocated.
- Only allocate fcp_eq_hdl if cfg_fcp_eq_count is non-zero.

Signed-off-by: Alex Iannicelli <alex.iannicelli@emulex.com>
Signed-off-by: James Smart <james.smart@emulex.com>
Signed-off-by: James Bottomley <JBottomley@Parallels.com>