DR1295 and cleanup for P0135R1: Make our initialization code more directly

mirror the description in the standard. Per DR1295, this means that binding a
const / rvalue reference to a bit-field no longer "binds directly", and per
P0135R1, this means that we materialize a temporary in reference binding
after adjusting cv-qualifiers and before performing a derived-to-base cast.

In C++11 onwards, this should have fixed the last case where we would
materialize a temporary of the wrong type (with a subobject adjustment inside
the MaterializeTemporaryExpr instead of outside), but we still have to deal
with that possibility in C++98, unless we want to start using xvalues to
represent materialized temporaries there too.

llvm-svn: 289250