[clang-tidy] Fix false positive in cppcoreguidelines-virtual-class-destructor

[clang-tidy] Fix false positive in cppcoreguidelines-virtual-class-destructor

Incorrectly triggers for template classes that inherit
from a base class that has virtual destructor.

Any class inheriting from a base that has a virtual destructor
will have their destructor also virtual, as per the Standard:

https://timsong-cpp.github.io/cppwp/n4140/class.dtor#9

> If a class has a base class with a virtual destructor,
> its destructor (whether user- or implicitly-declared) is virtual.

Added unit tests to prevent regression.

Fixes bug https://bugs.llvm.org/show_bug.cgi?id=51912

Differential Revision: https://reviews.llvm.org/D110614