Following up on PR48517, fix handling of template arguments that refer

Following up on PR48517, fix handling of template arguments that refer
to dependent declarations.

Treat an id-expression that names a local variable in a templated
function as being instantiation-dependent.

This addresses a language defect whereby a reference to a dependent
declaration can be formed without any construct being value-dependent.
Fixing that through value-dependence turns out to be problematic, so
instead this patch takes the approach (proposed on the core reflector)
of allowing the use of pointers or references to (but not values of)
dependent declarations inside value-dependent expressions, and instead
treating template arguments as dependent if they evaluate to a constant
involving such dependent declarations.

This ends up affecting a bunch of OpenMP tests, due to OpenMP
imprecisely handling instantiation-dependent constructs, bailing out
early instead of processing dependent constructs to the extent possible
when handling the template.

Previously committed as 8c1f2d15b826591cdf6bd6b468b8a7d23377b29e, and
reverted because a dependency commit was reverted.