[flang][debug] Generate splitDebugFilename field in DICompileUnitAttr. (#161214)
This PR builds on https://github.com/llvm/llvm-project/pull/160540 and
allows us to set the `splitDebugFilename` field in `DICompileUnitAttr`.
The changes are mostly mechanical.
I saw some spurious white space in a test that I have cleaned up.