[MC][ELF] Allow STT_SECTION referencing SHF_MERGE on REL targets

This relands D64327 with a more specific workaround for R_386_GOTOFF
(gold<2.34 bug https://sourceware.org/bugzilla/show_bug.cgi?id=16794)

.debug_info has quite a few .debug_str relocations (R_386_32/R_ARM_ABS32).
The original workaround was too general and introduced too many .L symbols
used just as relocation targets.

From the original review:

  ... it reduced the size of a big ARM-32 debug image by 33%. It contained ~68M
  of relocations symbols out of total ~71M symbols (96% of symbols table was
  generated for relocations with symbol).