[MLIR][DebugInfo] Set debug info format in MLIR->IR translation (#95329)

MLIR's LLVM dialect does not internally support debug records, only
converting to/from debug intrinsics. To smooth the transition from
intrinsics to records, there is a step prior to IR->MLIR translation
that switches the IR module to intrinsic-form; this patch adds the
equivalent conversion to record-form at MLIR->IR translation.

This is a partial reapply of
https://github.com/llvm/llvm-project/pull/95098 which can be landed once
the flang frontend has been updated by
https://github.com/llvm/llvm-project/pull/95306. This is the counterpart
to the earlier patch https://github.com/llvm/llvm-project/pull/89735
which handled the IR->MLIR conversion.