c++: ICE with -Wmismatched-tags and member template [PR106259]

-Wmismatched-tags warns about the (harmless) struct/class mismatch.
For, e.g.,

  template<typename T> struct A { };
  class A<int> a;

it works by adding A<T> to the class2loc hash table while parsing the
class-head and then, while parsing the elaborate type-specifier, we
add A<int>.  At the end of c_parse_file we go through the table and
warn about the class-key mismatches.  In this PR we crash though; we
have

  template<typename T> struct A {
    template<typename U> struct W { };
  };
  struct A<int>::W<int> w; // #1

where while parsing A and #1 we've stashed
   A<T>
   A<T>::W<U>
   A<int>::W<int>
into class2loc.  Then in class_decl_loc_t::diag_mismatched_tags TYPE
is A<int>::W<int>, and specialization_of gets us A<int>::W<U>, which
is not in class2loc, so we crash on gcc_assert (cdlguide).  But it's
OK not to have found A<int>::W<U>, we should just look one "level" up,
that is, A<T>::W<U>.

It's important to handle class specializations, so e.g.

  template<>
  struct A<char> {
    template<typename U>
    class W { };
  };

where W's class-key is different than in the primary template above,
so we should warn depending on whether we're looking into A<char>
or into a different instantiation.

	PR c++/106259

gcc/cp/ChangeLog:

	* parser.cc (class_decl_loc_t::diag_mismatched_tags): If the first
	lookup of SPEC didn't find anything, try to look for
	most_general_template.

gcc/testsuite/ChangeLog:

	* g++.dg/warn/Wmismatched-tags-11.C: New test.