[llvm] [ARM] Recognize abi tag module flags (PR #161306)

[Peter Smith via llvm-commits]

smithp35 wrote:

Yes Tag_ABI_denormal needs custom handling to merge. GNU ld does the maximum as if the order was 0, 2, 1. I think this one may be where we have to pick the first, otherwise it will need some custom code.

I think this is likely a case of do the best that we can.

https://github.com/llvm/llvm-project/pull/161306