[RemoveDIs][DebugInfo] Add DPVAssign variant of DPValue (#77912)

This implements the DbgAssignIntrinsic class as a variant of DPValues -
unfortunately this involves increasing the size of the `DebugValueUser`
storage by 3x, but this is necessary to enable assigns to be
represented, and can be offset in a future patch by splitting DPValue
into subclasses such that each variant can store only the fields it
needs. This patch does not actually create DPVAssigns in any case;
future patches will handle this variant in all cases where generic
DPValue handling does not. This patch also does not implement tracking
support for DIAssignIDs, which is necessary to find DPVAssigns that
reference a given DIAssignID; that is added in a subsequent patch.