PR47682: Merge the DeclContext of a merged FunctionDecl before we inherit

PR47682: Merge the DeclContext of a merged FunctionDecl before we inherit
default arguments.

When a function is declared with a qualified name, its eventual semantic
DeclContext may differ from the scope specified by the qualifier if it
redeclares a function in an inline namespace. In this case, we need to
update the DeclContext to be that of the previous declaration, and we
need to do so before we decide whether to inherit default arguments from
that previous declaration, because we only inherit default arguments
from declarations in the same scope.