fs/fat: comment fix, fat_bits can be also 32

Signed-off-by: Alexander Kuleshov <kuleshovmail@gmail.com>
Acked-by: OGAWA Hirofumi <hirofumi@mail.parknet.co.jp>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>