sched: Clean up and standardize #if/#else/#endif markers in sched/psi.c

- Use the standard #ifdef marker format for larger blocks,
   where appropriate:

        #if CONFIG_FOO
        ...
        #else /* !CONFIG_FOO: */
        ...
        #endif /* !CONFIG_FOO */

Signed-off-by: Ingo Molnar <mingo@kernel.org>
Acked-by: Peter Zijlstra <peterz@infradead.org>
Cc: Dietmar Eggemann <dietmar.eggemann@arm.com>
Cc: Juri Lelli <juri.lelli@redhat.com>
Cc: Linus Torvalds <torvalds@linux-foundation.org>
Cc: Mel Gorman <mgorman@suse.de>
Cc: Sebastian Andrzej Siewior <bigeasy@linutronix.de>
Cc: Shrikanth Hegde <sshegde@linux.ibm.com>
Cc: Steven Rostedt <rostedt@goodmis.org>
Cc: Valentin Schneider <vschneid@redhat.com>
Cc: Vincent Guittot <vincent.guittot@linaro.org>
Link: https://lore.kernel.org/r/20250528080924.2273858-14-mingo@kernel.org

kernel/sched/psi.c

@@ -1039,7 +1039,7 @@ void psi_account_irqtime(struct rq *rq, struct task_struct *curr, struct task_st
 			psi_schedule_rtpoll_work(group, 1, false);
 	} while ((group = group->parent));
 }
-#endif
+#endif /* CONFIG_IRQ_TIME_ACCOUNTING */
 
 /**
  * psi_memstall_enter - mark the beginning of a memory stall section
@@ -1655,7 +1655,7 @@ static const struct proc_ops psi_irq_proc_ops = {
 	.proc_poll	= psi_fop_poll,
 	.proc_release	= psi_fop_release,
 };
-#endif
+#endif /* CONFIG_IRQ_TIME_ACCOUNTING */
 
 static int __init psi_proc_init(void)
 {