Reland "[Win32][ELF] Make CodeView a DebugInfoFormat only for COFF format", second try (#88245)

This is a second try to reland
https://github.com/llvm/llvm-project/pull/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 https://github.com/llvm/llvm-project/pull/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

I was thinking `REQUIRES: *-registered-target` could solve the problem,
but it didn't. We need to check the actual triple instead of just
`*-registered-target`.