With CONFIG_MMU=y get_fs() returns current_thread_info()->addr_limit
which is initialized as USER_DS (which in turn is defined to TASK_SIZE)
for userspace processes. At least theoretically
current_thread_info()->addr_limit is changable by set_fs() to a
different limit, so checking for KERNEL_DS is more robust.
With !CONFIG_MMU get_fs returns KERNEL_DS. To see what the old variant
did you'd have to find out that USER_DS == KERNEL_DS which isn't needed
any more with the variant this patch introduces. So it's a bit easier to
understand, too.
Also if the limit was changed this limit should be returned, not
TASK_SIZE.