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

[Stephen Tozer via llvm-commits]

SLTozer wrote:

> The `llvm.dbg.declare` is converted to a `llvm.dbg.value` and is moved to just before the store, but the test expects that a `llvm.dbg.value` should be removed instead, both inputs result in the same `llvm.dbg.value` being generated before the store.

I think that the test should probably cover dbg.declares and dbg.values, and for every resulting dbg.value there should be a corresponding `CHECK`; they'll probably need to be for different variables for the test to make sense.

Also just a heads up, LLVM now outputs debug records by default, so you'll need to update the test checks when you next rebase.

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