swresample/resample: do not increase phase_count on exact_rational

swresample/resample: do not increase phase_count on exact_rational

high phase_count is only useful when dst_incr_mod is non zero
in other word, it is only useful on soft compensation

on init, it will build filter with low phase_count
but when soft compensation is enabled, rebuild filter
with high phase_count

this approach saves lots of memory

Reviewed-by: Michael Niedermayer <michael@niedermayer.cc>
Signed-off-by: Muhammad Faiz <mfcc64@gmail.com>