PR45083: Mark statement expressions as being dependent if they appear in

PR45083: Mark statement expressions as being dependent if they appear in
a dependent context.

This matches the GCC behavior.

We track the enclosing template depth when determining whether a
statement expression is within a dependent context; there doesn't appear
to be any other reliable way to determine this.

We previously assumed they were neither value- nor
instantiation-dependent under any circumstances, which would lead to
crashes and other misbehavior.