[ELF] Start a new PT_LOAD if LMA region is different

GNU ld has a counterintuitive lang_propagate_lma_regions rule.

```
// .foo's LMA region is propagated to .bar because their VMA region is the same,
// and .bar does not have an explicit output section address (addr_tree).
.foo : { *(.foo) } >RAM AT> FLASH
.bar : { *(.bar) } >RAM

// An explicit output section address disables propagation.
.foo : { *(.foo) } >RAM AT> FLASH
.bar . : { *(.bar) } >RAM
```

In both cases, lld thinks .foo's LMA region is propagated and
places .bar in the same PT_LOAD, so lld diverges from GNU ld w.r.t. the
second case (lma-align.test).

This patch changes Writer<ELFT>::createPhdrs to disable propagation
(start a new PT_LOAD). A user of the first case can make linker scripts
portable by explicitly specifying `AT>`. By contrast, there was no
workaround for the old behavior.

This change uncovers another LMA related bug in assignOffsets() where
`ctx->lmaOffset = 0;` was omitted. It caused a spurious "load address
range overlaps" error for at2.test

The new PT_LOAD rule is complex. For convenience, I listed the origins of some subexpressions:

* rL323449: `sec->memRegion == load->firstSec->memRegion`; linkerscript/at3.test
* D43284: `load->lastSec == Out::programHeaders` (don't start a new PT_LOAD after program headers); linkerscript/at4.test
* D58892: `sec != relroEnd` (start a new PT_LOAD after PT_GNU_RELRO)

Reviewed By: psmith

Differential Revision: https://reviews.llvm.org/D74297

lld/ELF/LinkerScript.cpp

@@ -831,9 +831,10 @@ void LinkerScript::assignOffsets(OutputSection *sec) {
 
   switchTo(sec);
 
+  ctx->lmaOffset = 0;
+
   if (sec->lmaExpr)
     ctx->lmaOffset = sec->lmaExpr().getValue() - dot;
-
   if (MemoryRegion *mr = sec->lmaRegion)
     ctx->lmaOffset = alignTo(mr->curPos, sec->alignment) - dot;