[clang-tidy] Correct union & macros handling in modernize-use-equals-default

To this moment this check were ignoring only inline
union special members, From now also out-of-line
special members going to be ignored. Also extended
support for IgnoreMacros to cover also macros used
inside a body, or used preprocesor directives.

Fixes:
 - https://github.com/llvm/llvm-project/issues/28300
 - https://github.com/llvm/llvm-project/issues/40554

Reviewed By: alexander-shaposhnikov

Differential Revision: https://reviews.llvm.org/D146882