Fixes https://bugs.llvm.org/show_bug.cgi?id=45313
Also fixes linkerscript/{at4.s,overlay.test} LMA address issues exposed by
011b785505b1f6d315a93fd0a0409576ad8d1805.
Related: D74297
This patch improves emulation of GNU ld's heuristics on the difference
between the LMA and the VMA:
https://sourceware.org/binutils/docs/ld/Output-Section-LMA.html#Output-Section-LMA
New test linkerscript/lma-offset.s (based on at4.s) demonstrates some behaviors.
clang-format-diff not found in user's PATH; not linting file.