[llvm] [LLVM][DWARF] Refactor code for generating DWARF V5 .debug_names acce… (PR #82264)

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cmtice wrote:

Note: This PR is now blocked by https://github.com/llvm/llvm-project/pull/82312; it won't compile properly until the other PR gets committed.

https://github.com/llvm/llvm-project/pull/82264