[clang] Match MSVC ABI for over-aligned base tail padding on Arm64 (#210461)
When targeting aarch64-pc-windows-msvc, clang laid out a base following
an over-aligned, non-standard-layout base at the wrong offset. MSVC on
Arm64 reuses the over-aligned base's tail padding for the subsequent
base, but clang rounded the base up to a full slot, so the two disagreed
on member offsets, breaking interop between clang- and MSVC-built
binaries.
Fix: store each record's natural non-virtual alignment (excluding
`alignas`/`__declspec(align)` over-alignment) as
`getNonRequiredNVAlignment()`, and on Arm64 fold in a base's natural
alignment rather than its full alignment. This is gated to Arm64 only;
Arm64EC and x64 follow the x64 rule (no reuse) and are unchanged.
Validated against MSVC (Hostx64\arm64\cl.exe
/d1reportSingleClassLayout): clang now matches MSVC Arm64 exactly for
the reduced repro, the original polymorphic case (vftable + empty base +
template), and a range of probe cases covering natural vs.
over-alignment padding and field vs. base reuse. Arm64EC and x64 output
is byte-identical to before.
Fixes #210174