net: Simplify the calculation of variables

Fix the following coccicheck warnings:

 ./net/ipv4/esp4_offload.c:288:32-34: WARNING !A || A && B is
equivalent to !A || B.

Reported-by: Abaci Robot <abaci@linux.alibaba.com>
Signed-off-by: Jiapeng Zhong <abaci-bugfix@linux.alibaba.com>
Signed-off-by: Steffen Klassert <steffen.klassert@secunet.com>

net/ipv4/esp4_offload.c

@@ -285,7 +285,7 @@ static int esp_xmit(struct xfrm_state *x, struct sk_buff *skb,  netdev_features_
 	esp.esph = ip_esp_hdr(skb);
 
 
-	if (!hw_offload || (hw_offload && !skb_is_gso(skb))) {
+	if (!hw_offload || !skb_is_gso(skb)) {
 		esp.nfrags = esp_output_head(x, skb, &esp);
 		if (esp.nfrags < 0)
 			return esp.nfrags;