[llvm] Handle llvm.dbg.values in SROA. (PR #94070)

[Felipe de Azevedo Piovezan via llvm-commits]

felipepiovezan wrote:

Also noticed that you used `delta` to simplify that test, but in general [llvm-reduce](https://llvm.org/docs/CommandGuide/llvm-reduce.html) will produce better results, as it is aware of IR semantics

https://github.com/llvm/llvm-project/pull/94070