[llvm] [nfc][PGO]Factor out profile scaling into a standalone helper function (PR #83780)

[David Li via llvm-commits]

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+; A pre-commit test to show that value profiles associated with invoke are not updated.
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david-xl wrote:

Can the two test cases be merged into one? i.e.,  callee makes calls to inner_callee and *func .

https://github.com/llvm/llvm-project/pull/83780