PR45124: Don't leave behind pending cleanups when declaring implicit

deduction guides.

Previously if an implicit deduction guide had a default argument with a
cleanup, we'd leave the 'pending cleanup' flag set after declaring the
implicit guide. But it turns out that there's no reason to even
substitute into the default argument when declaring an implicit
deduction guide: we only need to record that the default argument
exists, not what it is, since we never actually form a call to a
deduction guide.

(cherry picked from commit 6d894afd)