[clang] [Clang][Sema] fix noexecpt mismatch of friend declaration (PR #102267)

[Qizhi Hu via cfe-commits]

jcsxky wrote:

> substitute so all references to template parameters have the correct depth

@sdkrystian Agree! The underlying issue is the incorrect depth makes the comparison of the operands of the `noexcept-specifier` failed. because clang can't find instantiated template parameter declarations in local scope. This approach add the instantiated template parameters to current scope to make clang find it and we get the correct depth.

https://github.com/llvm/llvm-project/pull/102267