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[SampleFDO] handle ProfileSampleAccurate when initializing function entry count

Description

[SampleFDO] handle ProfileSampleAccurate when initializing function entry count

ProfileSampleAccurate is used to indicate the profile has exact match to the
code to be optimized.

Previously ProfileSampleAccurate is handled in ProfileSummaryInfo::isColdCallSite
and ProfileSummaryInfo::isColdBlock. A better solution is to initialize function
entry count to 0 when ProfileSampleAccurate is true, so we don't have to handle
ProfileSampleAccurate in multiple places.

Differential Revision: https://reviews.llvm.org/D55660