[llvm] [SROA] Fix debug locations for variables with non-zero offsets (PR #97750)

[Jeremy Morse via llvm-commits]

https://github.com/jmorse approved this pull request.

LGTM -- working on the bit-extract and fragment composure feels like something that'd be good to complete, however it's even better to fix this longstanding flaw in structured bindings right now.

https://github.com/llvm/llvm-project/pull/97750