[clang] fix merging of UsingShadowDecl

Previously, when deciding if two UsingShadowDecls where mergeable,
we would incorrectly only look for both pointing to the exact redecla
ration, whereas the correct thing is to look for declarations to the
same entity.

This problem has existed as far back as 2013, introduced in commit
fd8634a0.

This problem could manifest itself as ODR check false positives
when importing modules.

Fixes: #80252