[clang][NFC] Mark CWG988 as implemented and add a test (#196889)
[CWG988](https://wg21.link/cwg988) specifies that reference collapsing
is performed when trying to form a reference to a `decltype`. Clang
implements this since 2.7: https://godbolt.org/z/vYzKbv8x7 (and I
checked a few versions after that to make sure there were no
regressions).