bpo-40268: Remove unused structmember.h includes (GH-19530)

If only offsetof() is needed: include stddef.h instead.

When structmember.h is used, add a comment explaining that
PyMemberDef is used.
diff --git a/Objects/descrobject.c b/Objects/descrobject.c
index fe7ba79..572baa5 100644
--- a/Objects/descrobject.c
+++ b/Objects/descrobject.c
@@ -5,7 +5,7 @@
 #include "pycore_object.h"
 #include "pycore_pystate.h"      // _PyThreadState_GET()
 #include "pycore_tupleobject.h"
-#include "structmember.h" /* Why is this not included in Python.h? */
+#include "structmember.h"         // PyMemberDef
 
 _Py_IDENTIFIER(getattr);