[Analysis] Generate more precise TBAA tags when one access encloses the other

There are cases when two tags with different base types denote
accesses to the same direct or indirect member of a structure
type. Currently, merging of such tags results in a tag that
represents an access to an object that has the type of that
member. This patch changes this so that if one of the accesses
encloses the other, then the generic tag is the one of the
enclosed access.

Differential Revision: https://reviews.llvm.org/D39557

llvm-svn: 321019