analyzer: fix false +ves from -Wanalyzer-deref-before-check due to inlining [PR109239]

The patch has this effect on my integration tests of -fanalyzer:

  Comparison:
    GOOD: 129        (17.70% -> 17.92%)
     BAD: 600 -> 591 (-9)

which is purely due to improvements to -Wanalyzer-deref-before-check
on the Linux kernel:

  -Wanalyzer-deref-before-check:
    GOOD: 1        (4.55% -> 7.69%)
     BAD: 21 -> 12 (-9)
     Known false positives: 16 -> 10 (-6)
       linux-5.10.162: 7 -> 1 (-6)
     Suspected false positives: 3 -> 0 (-3)
       linux-5.10.162: 3 -> 0 (-3)

gcc/analyzer/ChangeLog:
	PR analyzer/109239
	* program-point.cc: Include "analyzer/inlining-iterator.h".
	(program_point::effectively_intraprocedural_p): New function.
	* program-point.h (program_point::effectively_intraprocedural_p):
	New decl.
	* sm-malloc.cc (deref_before_check::emit): Use it when rejecting
	interprocedural cases, so that we reject interprocedural cases
	that have become intraprocedural due to inlining.

gcc/testsuite/ChangeLog:
	PR analyzer/109239
	* gcc.dg/analyzer/deref-before-check-pr109239-linux-bus.c: New test.

Signed-off-by: David Malcolm <dmalcolm@redhat.com>