IR: Add MDLocation class

Add a new subclass of `UniquableMDNode`, `MDLocation`.  This will be the
IR version of `DebugLoc` and `DILocation`.  The goal is to rename this
to `DILocation` once the IR classes supersede the `DI`-prefixed
wrappers.

This isn't used anywhere yet.  Part of PR21433.

llvm-svn: 225824