[concepts] Set up an instantiation scope for constraint expression comparison (#79698)

This is a follow-up for the comparison of constraints on out-of-line
function template definitions. We require the instantiation of a
ParmVarDecl while transforming the expression if that Decl gets
referenced by a DeclRefExpr. However, we're not actually performing the
class or function template instantiation at the time of such comparison.
Therefore, let's map these parameters to themselves so that they get
preserved after the substitution.

Fixes https://github.com/llvm/llvm-project/issues/74447.