The only thing the local variable init, the second if, and the
async_cfqq test in the third if achieves is to skip cfqq creation and
installation if *async_cfqq was already non-NULL. This is needlessly
complicated with different tests examining the same condition.
Simplify it to the following.
if (!is_sync) {
...
async_cfqq = ...;
cfqq = *async_cfqq;
if (cfqq)
goto out;
}