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

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cmtice wrote:

I've gone ahead a created a new PR with all the latest updates addressing the review comments: https://github.com/llvm/llvm-project/pull/82394

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