ALSA: compress_offload: Relax __free() variable declarations

ALSA: compress_offload: Relax __free() variable declarations

We used to have a variable declaration with __free() initialized with
NULL.  This was to keep the old coding style rule, but recently it's
relaxed and rather recommends to follow the new rule to declare in
place of use for __free() -- which avoids potential deadlocks or UAFs
with nested cleanups.

Although the current code has no bug, per se, let's follow the new
standard and move the declaration to the place of assignment.

Fixes: 9b02221422a5 ("ALSA: compress_offload: Use automatic cleanup of kfree()")
Fixes: 04177158cf98 ("ALSA: compress_offload: introduce accel operation mode")
Signed-off-by: Takashi Iwai <tiwai@suse.de>
Link: https://patch.msgid.link/20251216140634.171890-2-tiwai@suse.de