In preparation for lowering information from multiple `SemIR::File`s
into a single `llvm::Module`. The primary purpose of this is to support
lowering a local specific for an imported generic function, where the
instructions for the generic function are in a different file than the
instructions for the specific. See #5475 for a draft PR implementing
that functionality on top of this.
The per-`llvm::Module` state now lives in `Lower::Context`, and
`Lower::FileContext` tracks only the per-`SemIR::File` information.
`Lower::Context` should not mention any `SemIR` IDs that are
file-specific. For now, the C++ lowering and the specific coalescing
logic are kept per-file for simplicity.