Promote llvm-cov to a standalone option

Introduce WITH_/WITHOUT_LLVM_COV to match GCC's WITH_/WITHOUT_GCOV.
It is intended to provide a superset of the interface and functionality
of gcov.

It is enabled by default when building Clang, similarly to gcov and GCC.

This change moves one file in libllvm to be compiled unconditionally.
Previously it was included only when WITH_CLANG_EXTRAS was set, but the
complexity of a new special case for (CLANG_EXTRAS | LLVM_COV) is not
worth avoiding a tiny increase in build time.

Reviewed by: dim, imp
Sponsored by: The FreeBSD Foundation
Differential Revision: https://reviews.freebsd.org/D142645