[CIR] Refactor global variable emission and initialization (#138222)

When global variable support was initially upstreamed, we took some
shortcuts and only implemented the minimum support for simple variables
and constant initializers.

This change refactors the code that creates global variables to
introduce more of the complexities that are present in the incubator and
the classic codegen. I can't really say this is NFC, because the code
executed is very different and it will report different NYI diagnostics,
but for the currently implemented cases, it results in the same output.

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