Ignore exception specifier mismatch when merging redeclarations

Exception specifiers are now part of the function type in C++17.
Normally, it is illegal to redeclare the same function or specialize a
template with a different exception specifier, but under
-fms-compatibility, we accept it with a warning. Without this change,
the function types would not match due to the exception specifier, and
clang would claim that the types were "incompatible". Now we emit the
warning and merge the redeclaration as we would in C++14 and earlier.

Fixes PR42842, which is about compiling _com_ptr_t in C++17.

Based on a patch by Alex Fusco <alexfusco@google.com>!

Differential Revision: https://reviews.llvm.org/D67590

llvm-svn: 372178