Addresses comments from this discussion: https://github.com/carbon-language/carbon-lang/pull/2460#discussion_r1046444433
Features:
* Move subtyping logic from Interpreter to TypeChecker, exposing subtyping as a series of access to `.base`.
* Excludes function parameter conversion, which is still done in ::Convert due to parameters conversion being handled differently.
Changes:
* Add new `class BaseAccessExpression : public MemberAccessExpression`, allowing rewrites
* Handle `BaseAccessExpression` expression type in Interpreter
* Move subtyping logic to `TypeChecker::ImplicitlyConvert`
