[clang] [clang-cl] [Sema] Support MSVC non-const lvalue to user-defined temporary reference (PR #99833)

[Shafik Yaghmour via cfe-commits]

https://github.com/shafik commented:

I would like @AaronBallman to review this before committing. 

https://github.com/llvm/llvm-project/pull/99833