[HWASAN] Remove DW_OP_LLVM_tag_offset from DIExpression::isImplicit (#79816)

According to its doc-comment `isImplicit` is meant to return true if the
expression is an implicit location description (describes an object or part of
an object which has no location by computing the value from available program
state).

There's a brief entry for `DW_OP_LLVM_tag_offset` in the LangRef and there's
some info in the original commit fb9ce100.

From what I can tell it doesn't look like `DW_OP_LLVM_tag_offset` affects
whether or not the location is implicit; the opcode doesn't get included in the
final location description but instead is added as an attribute to the variable.

This was tripping an assertion in the latest application of the fix to #76545,
#78606, where an expression containing a `DW_OP_LLVM_tag_offset` is split into
a fragment (i.e., describe a part of the whole variable).