gas: re-work line number tracking for macros and their expansions

The PR gas/16908 workaround aimed at uniformly reporting line numbers
to reference macro invocation sites. As mentioned in a comment this may
be desirable for small macros, but often isn't for larger ones. As a
first step improve diagnostics to report both locations, while aiming at
leaving generated debug info unaltered.

Note that macro invocation context is lost for any diagnostics issued
only after all input was processed (or more generally for any use of
as_*_where(), as the functions can't know whether the passed in location
is related to [part of] the present stack of locations). To maintain the
intended workaround behavior for PR gas/16908, a new as_where() is
introduced to "look through" macro invocations, while the existing
as_where() is renamed (and used in only very few places for now). Down
the road as_where() will likely want to return a list of (file,line)
pairs.

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