Implement P2173 for attributes on lambdas

https://wg21.link/P2173 is making its way through WG21 currently and
has not been formally adopted yet. This feature provides very useful
functionality in that you can specify attributes on the various
function *declarations* generated by a lambda expression, where the
current C++ grammar only allows attributes which apply to the various
function *types* so generated.

This patch implements P2173 on the assumption that it will be adopted
by WG21 with this syntax for C++23.