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)
 				}

test/excessive_reconciliation_test.go

@@ -59,12 +59,15 @@ func getTektonNamespace() string {
 // With the fix, reconciliations should stay well below 20 (typically around 10 or less).
 //
 // This test validates the fix by counting actual reconciliations from controller logs.
+//
+// @test:execution=parallel
 func TestPipelineRunExcessiveReconciliation(t *testing.T) {
 	ctx := t.Context()
 	ctx, cancel := context.WithCancel(ctx)
 	defer cancel()
 
 	c, namespace := setup(ctx, t)
+	t.Parallel()
 
 	knativetest.CleanupOnInterrupt(func() { tearDown(ctx, t, c, namespace) }, t.Logf)
 	defer tearDown(ctx, t, c, namespace)