Reland "[llvm][DebugInfo] DWARFv5: static data members declarations are DW_TAG_variable (#72234)"

This was reverted because it broke the OCaml LLVM bindings.
Relanding the original patch but without changing the C-API.
They'll continue to work just fine as they do today. If in the
future there is a need to pass a new tag to the C-API for creating
static members, then we'll make the change to the OCaml bindings
at that time.

Original commit message:
"""
This patch adds the LLVM-side infrastructure to implement DWARFv5 issue
161118.1: "DW_TAG for C++ static data members".

The clang-side of this patch will simply construct the DIDerivedType
with a different DW_TAG.
"""