tree: Don't reuse types if TYPE_USER_ALIGN differ [PR94775]

Here we trip on the TYPE_USER_ALIGN (t) assert in strip_typedefs: it
gets "const d[0]" with TYPE_USER_ALIGN=0 but the result built by
build_cplus_array_type is "const char[0]" with TYPE_USER_ALIGN=1.

When we strip_typedefs the element of the array "const d", we see it's
a typedef_variant_p, so we look at its DECL_ORIGINAL_TYPE, which is
char, but we need to add the const qualifier, so we call
cp_build_qualified_type -> build_qualified_type
where get_qualified_type checks to see if we already have such a type
by walking the variants list, which in this case is:

  char -> c -> const char -> const char -> d -> const d

Because check_base_type only checks TYPE_ALIGN and not TYPE_USER_ALIGN,
we choose the first const char, which has TYPE_USER_ALIGN set.  If the
element type of an array has TYPE_USER_ALIGN, the array type gets it too.

So we can make check_base_type stricter.  I was afraid that it might make
us reuse types less often, but measuring showed that we build the same
amount of types with and without the patch, while bootstrapping.

	PR c++/94775
	* tree.c (check_base_type): Return true only if TYPE_USER_ALIGN match.
	(check_aligned_type): Check if TYPE_USER_ALIGN match.

	* g++.dg/warn/Warray-bounds-10.C: New test.