ada: Restore fix for controlled dynamic allocation with BIP function call

The resolution made some time ago had been that a dynamic allocation for
a limited type that needs finalization with a function call as expression
always needs to be done in the called function, even if the limited type
has a known size.  But the fix implementing this resolution was dropped
inadvertently at some point.

The change also contains a small tweak for Expand_N_Object_Declaration
and a small related cleanup in the finalization machinery.

gcc/ada/

	* exp_ch3.adb (Expand_N_Object_Declaration): In the case of a
	return object of a BIP function that needs finalization, save
	the assignment statement made to initialize it, if any.
	* exp_ch6.ads (BIP_Formal_Kind): Adjust description.
	* exp_ch6.adb (Make_Build_In_Place_Call_In_Allocator): Make a
	couple of adjustments to the commentary.
	(Needs_BIP_Alloc_Form): Also return true if the function needs
	a BIP_Finalization_Master parameter.
	* exp_ch7.adb (Build_BIP_Cleanup_Stmts): Remove now always true
	test on Needs_BIP_Alloc_Form.
	(Attach_Object_To_Master_Node): Remove duplication in comment.

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