DebugInfo: Following up to r209677, refactor local variable emission to delay the choice between emitting the definition attributes or using DW_AT_abstract_definition

This doesn't fix the abstract variable handling yet, but it introduces a
similar delay mechanism as was added for subprograms, causing
DW_AT_location to be reordered to the beginning of the attribute list
for local variables, and fixes all the test fallout for that.

A subsequent commit will remove the abstract variable handling in
DbgVariable and just do the abstract variable lookup at module end to
ensure that abstract variables introduced after their concrete
counterparts are appropriately referenced by the concrete variable.