blk-mq: factor out a blk_mq_complete_need_ipi helper

Add a helper to decide if we can complete locally or need an IPI.

Reviewed-by: Daniel Wagner <dwagner@suse.de>
Signed-off-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Jens Axboe <axboe@kernel.dk>