This addresses point 1 of PR44213. (https://bugs.llvm.org/show_bug.cgi?id=44213).
The DW_AT_LLVM_sysroot attribute is used for Clang module debug info, to allow LLDB to import a Clang module from source. Currently it is part of each DW_TAG_module, however, it is the same for all modules in a compile unit. It is more efficient and less ambiguous to store it once in the DW_TAG_compile_unit.
This should have no effect on DWARF consumers other than LLDB.
side note: debugger tuning is not in the IR at all - so it probably doesn't work during LTO without passing it to the backend compile(s)/link step, somehow (not sure if any command line syntax supports that, though - maybe -mllvm somehow). At some point I'm guessing it should be added as module level metadata.