Refactor CompareReferenceRelationship and its callers in preparation for

Refactor CompareReferenceRelationship and its callers in preparation for
implementing the resolution of CWG2352.

No functionality change, except that we now convert the referent of a
reference binding to the underlying type of the reference in more cases;
we used to happen to preserve the type sugar from the referent if the
only type change was in the cv-qualifiers.

This exposed a bug in how we generate code for trivial assignment
operators: if the type sugar (particularly the may_alias attribute)
got lost during reference binding, we'd use the "wrong" TBAA information
for the load during the assignment.