[llvm] [DebugInfo] Only create DIEs of concrete functions (PR #90523)

[Ellis Hoag via llvm-commits]

ellishg wrote:

I see that https://github.com/llvm/llvm-project/pull/75385 might be somewhat related to this, but it was reverted. I'm not confident that my pr is the best solution, but I do think the test `inlined-static-var.ll` should pass, and I didn't want the file to get lost in reviews.llvm.org. @dzhidzhoev do you still have plans to reland this work?

https://github.com/llvm/llvm-project/pull/90523