btrfs: fix setting last_trans for reloc roots

I made a mistake with my previous fix, I assumed that we didn't need to
mess with the reloc roots once we were out of the part of relocation where
we are actually moving the extents.

The subtle thing that I missed is that btrfs_init_reloc_root() also
updates the last_trans for the reloc root when we do
btrfs_record_root_in_trans() for the corresponding fs_root.  I've added a
comment to make sure future me doesn't make this mistake again.

This showed up as a WARN_ON() in btrfs_copy_root() because our
last_trans didn't == the current transid.  This could happen if we
snapshotted a fs root with a reloc root after we set
rc->create_reloc_tree = 0, but before we actually merge the reloc root.

Worth mentioning that the regression produced the following warning
when running snapshot creation and balance in parallel:

  BTRFS info (device sdc): relocating block group 30408704 flags metadata|dup
  ------------[ cut here ]------------
  WARNING: CPU: 0 PID: 12823 at ...