[DebugInfo][InstrRef] Fix a tombstone-in-DenseMap crash from D117877

This is a follow-up to D117877: variable assignments of DBG_VALUE $noreg,
or DBG_INSTR_REFs where no value can be found, are represented by a
DbgValue object with Kind "Undef", explicitly meaning "there is no value".
In D117877 I added a special-case to some assignment accounting faster,
without considering this scenario. It causes variables to be given the
value ValueIDNum::EmptyValue, which then ends up being a DenseMap key. The
DenseMap asserts, because EmptyValue is the tombstone key.

Fix this by handling the assign-undef scenario in the special case, to
match what happens in the general case: the variable has no value if it's
only ever assigned $noreg / undef.

Differential Revision: https://reviews.llvm.org/D118715