Reland D80966 [codeview] Put !heapallocsite on calls to operator new

With a change to use `CGM.getCodeGenOpts().getDebugInfo() != codegenoptions::NoDebugInfo`
instead of `getDebugInfo()`,
to fix `Profile-<arch> :: instrprof-gcov-multithread_fork.test`

See CodeGenModule::CodeGenModule, `EmitGcovArcs || EmitGcovNotes` can
set `clang::CodeGen::CodeGenModule::DebugInfo`.

---

Clang marks calls to operator new as heap allocation sites, but the
operator declared at global scope returns a void pointer. There is no
explicit cast in the code, so the compiler has to write down the
allocated type itself.

Also generalize a cast to use CallBase, so that we mark heap alloc sites
when exceptions are enabled.

Differential Revision: https://reviews.llvm.org/D80966