Commit c7b7311f6 adjusted conversion_error_callback to always use
information from the query's rangetable, to avoid doing catalog lookups
in an already-failed transaction.  However, as a result of the utterly
inadequate documentation for make_tuple_from_result_row, I failed to
realize that fsstate could be NULL in some contexts.  That led to a
crash if we got a conversion error in such a context.  Fix by falling
back to the previous coding when fsstate is NULL.  Improve the
commentary, too.

Per report from Andrey Borodin.  Back-patch to 9.6, like the previous
patch.

Discussion: https://postgr.es/m/08916396-55E4-4D68-AB3A-BD6066F9E5C0@yandex-team.ru