Reland "[Win32][ELF] Make CodeView a DebugInfoFormat only for COFF format" (#87987)

This relands #87149.

The previous commit exposed failures on some targets. The reason is only
a few targets support COFF ObjectFormatType on Windows:
https://github.com/llvm/llvm-project/blob/main/llvm/lib/TargetParser/Triple.cpp#L835-L842

With #87149, the targets don't support COFF will report "warning:
argument unused during compilation: '-gcodeview-command-line'
[-Wunused-command-line-argument]" in the test gcodeview-command-line.c

This patch limits gcodeview-command-line.c only run on targets support
COFF.