percpu: fix a mismatch between code and comment

When pcpu_build_alloc_info() searches best_upa value, it ignores current value
if the number of waste units exceeds 1/3 of the number of total cpus. But the
comment on the code says that it will ignore if wastage is over 25%.
Modify the comment.

Signed-off-by: Namhyung Kim <namhyung@gmail.com>
Signed-off-by: Tejun Heo <tj@kernel.org>