[clang] [C23] Implement WG14 N3037 (PR #132939)

[Shafik Yaghmour via cfe-commits]

================
@@ -2080,9 +2090,9 @@ TEST_F(StructuralEquivalenceCacheTest, TemplateParmDepth) {
   EXPECT_FALSE(isInNonEqCache(std::make_pair(NonEqDecl0, NonEqDecl1), true));
 
   StructuralEquivalenceContext Ctx_IgnoreTemplateParmDepth(
-      get<0>(TU)->getASTContext(), get<1>(TU)->getASTContext(),
-      NonEquivalentDecls, StructuralEquivalenceKind::Default, false, false,
-      false, true);
+      get<0>(TU)->getASTContext().getLangOpts(), get<0>(TU)->getASTContext(),
+      get<1>(TU)->getASTContext(), NonEquivalentDecls,
+      StructuralEquivalenceKind::Default, false, false, false, true);
----------------
shafik wrote:

```suggestion
      StructuralEquivalenceKind::Default, /*StrictTypeSpelling=*/false, /*Complain=*/false, /*ErrorOnTagTypeMismatch=*/false, /*IgnoreTemplateParmDepth=*/true);
```

https://github.com/llvm/llvm-project/pull/132939