[DebugInfo] generate btf_tag annotations for func parameters

Generate btf_tag annotations for function parameters.
A field "annotations" is introduced to DILocalVariable, and
annotations are represented as an DINodeArray, similar to
DIComposite elements. The following example illustrates how
annotations are encoded in IR:
    distinct !DILocalVariable(name: "info",, arg: 1, ..., annotations: !10)
    !10 = !{!11, !12}
    !11 = !{!"btf_tag", !"a"}
    !12 = !{!"btf_tag", !"b"}

Differential Revision: https://reviews.llvm.org/D106620