Merge branch 'smc-sysctl-formatting-and-missing-entries'

Kyoji Ogasawara says:

====================
smc-sysctl formatting and missing entries

update SMC sysctl documentation in two small steps.

- patch 1 fixes indentation in the smcr_buf_type section
- patch 2 documents missing sysctl parameters limit_smc_hs and hs_ctrl,
  including values/defaults and hs_ctrl usage notes
====================

Link: https://patch.msgid.link/20260309124541.22723-1-sawara04.o@gmail.com
Signed-off-by: Jakub Kicinski <kuba@kernel.org>