> 'files' will be immediately reassigned. 'f_flags' and 'file' will be
> overwritten in the if{} or seq_show() directly exits with an error.
> so we don't need to consume CPU resources to initialize them.

I suggest to improve also this change description.

* Should the mentioned identifiers refer to variables?

* Will another imperative wording be preferred?
  
https://git.kernel.org/pub/scm/linux/kernel/git/torvalds/linux.git/tree/Documentation/process/submitting-patches.rst?id=b791d1bdf9212d944d749a5c7ff6febdba241771#n151

* I propose to extend the patch a bit more.
  How do you think about to convert the initialisation for the variable “ret”
  also into a later assignment?

Regards,
Markus

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