Improve code consistency and fix missing test annotation

Use early returns in timeout handling for better code consistency
and readability throughout the reconciliation logic.

Add missing @test:execution=parallel annotation to the excessive
reconciliation e2e test for proper test categorization.

Addresses review feedback from PR tektoncd#9202.

Author: vdemeester

pkg/reconciler/pipelinerun/pipelinerun.go

@@ -295,7 +295,7 @@ func (c *Reconciler) ReconcileKind(ctx context.Context, pr *v1.PipelineRun) pkgr
 				if timeout != config.NoTimeoutDuration {
 					waitTime := timeout - elapsed
 					if finallyWaitTime < waitTime {
-						waitTime = finallyWaitTime
+						return controller.NewRequeueAfter(finallyWaitTime)
 					}
 					return controller.NewRequeueAfter(waitTime)
 				}