[webgpu] move comments out from WGSL in FlashAttention impl (#24400)
### Description
There are 2 benefits to this change:
- the comments contain "Σ", a unicode char causing `std::wclog` failed
and no longer output future logs on Windows native app, if not enabled
UTF-8 explicitly by `std::wclog.imbue(std::locale(".UTF-8"));`. Moving
it out resolves the problem.
- makes the WGSL code slightly shorter.