Revert "[OpenMP][IRBuilder] Perform finalization (incl. outlining) late"

This reverts commit 8a56d64d76.

Will be recommitted once the clang test problem is addressed.

llvm/lib/Transforms/Utils/CodeExtractor.cpp

@@ -1405,7 +1405,11 @@ static void fixupDebugInfoPostExtraction(Function &OldFunc, Function &NewFunc,
   DISubprogram *OldSP = OldFunc.getSubprogram();
   LLVMContext &Ctx = OldFunc.getContext();
 
-  if (!OldSP) {
+  // See llvm.org/PR44560, OpenMP passes an invalid subprogram to CodeExtractor.
+  bool NeedWorkaroundForOpenMPIRBuilderBug =
+      OldSP && OldSP->getRetainedNodes()->isTemporary();
+
+  if (!OldSP || NeedWorkaroundForOpenMPIRBuilderBug) {
     // Erase any debug info the new function contains.
     stripDebugInfo(NewFunc);
     // Make sure the old function doesn't contain any non-local metadata refs.