[DWARF5][COFF] Emit section-relative .debug_line_str relocations (#83773)

Dwarf 5 allows separating filenames from .debug_line into a separate
.debug_line_str section. The strings are referenced relative to the
start of the .debug_line_str section. Previously, on COFF, the
relocation information instead caused offsets to be relocated to the
base address of the COFF-File. This lead  to wrong offsets in linked
COFF (PE) files which caused the debugger to be unable to find the
correct source files.

This patch fixes this problem by making the offsets relative to the
start of the .debug_line_str section instead. There should be no
changes for ELF-Files as everything seems to be working there.

A test is also added to ensure that the correct relocation entries are
emitted.