[DWARF] Location-less inlined variables should not have DW_TAG_variable

Discussed in this thread:

  https://lists.llvm.org/pipermail/llvm-dev/2021-January/148139.html

DwarfDebug::collectEntityInfo accidentally distinguishes between variable
locations that never have a location specified, and variable locations that
have an empty location specified. The latter leads to the creation of an
empty variable referring to the abstract origin.

Fix this by seeking a non-empty location before producing a concrete
entity, to guarantee a DW_AT_location will be produced. Other loops in
collectEntityInfo and endFunctionImpl take care of examining the
retainedNodes collection and ensuring optimised-out variables are created.

Differential Revision: https://reviews.llvm.org/D95617