[DWARF] Revert sharing subprograms across CUs

This patch is a revert of e08f205f. In that patch, DW_TAG_subprograms
were permitted to be referenced across CU boundaries, to improve stack
trace construction using call site information. Unfortunately, as
documented in PR48790, the way that subprograms are "owned" by dwarf units
is sufficiently complicated that subprograms end up in unexpected units,
invalidating cross-unit references.

There's no obvious way to easily fix this, and several attempts have
failed. Revert this to ensure correct DWARF is always emitted.

Three tests change in addition to the reversion, but they're all very
light alterations.

Differential Revision: https://reviews.llvm.org/D107076