Consider the following scenario:

    Process 1       Process 2       Process 3       Process 4
     (BIC1)          (BIC2)          (BIC3)          (BIC4)
      Λ               |               |                |
       \-------------\ \-------------\ \--------------\|
                      V               V                V
      bfqq1--------->bfqq2---------->bfqq3----------->bfqq4
ref    0              1               2                4

If Process 1 issue a new IO and bfqq2 is found, and then bfq_init_rq()
decide to spilt bfqq2 by bfq_split_bfqq(). Howerver, procress reference
of bfqq2 is 1 and bfq_split_bfqq() just clear the coop flag, which will
break the merge chain.

Expected result: caller will allocate a new bfqq for BIC1

    Process 1       Process 2       Process 3       Process 4
     (BIC1)          (BIC2)          (BIC3)          (BIC4)
                      |               |                |
                       \-------------\ \--------------\|
                                      V                V
      bfqq1--------->bfqq2---------->bfqq3----------->bfqq4
ref    0              0               1                3

Since the condition is only used for the last bfqq4 when the previous
bfqq2 and bfqq3 are already splited. Fix the problem by checking if
bfqq is the last one in the merge chain as well.

Fixes: 36eca894 ("block, bfq: add Early Queue Merge (EQM)")
Signed-off-by: Yu Kuai <yukuai3@huawei.com>
Link: https://lore.kernel.org/r/20240902130329.3787024-4-yukuai1@huaweicloud.comSigned-off-by: Jens Axboe <axboe@kernel.dk>