kern/subr_trap.c: repair the HPTS performance hack in userret()

It wasn't functional as subr_trap.c doesn't include opt_inet.h. Put a
better comment provided by gallatin@ in place of the old one. The idea
is to use userret() as a cheap place to call a soft clock. This approach
saves CPU on busy machines and saves power on idle machines.
An alternative would be to constantly schedule callouts. Running with
neither callouts nor the soft clock ruins HPTS precision.

Reviewed by: tuexen, rrs
Differential Revision: https://reviews.freebsd.org/D42860