not need `Option` for `dbg_scope`
This PR fixes a few FIXME about not using `Option` in `dbg_scope` field of `DebugScope`, during `create_function_debug_context` func in codegen parts.
Added a `BitSet<SourceScope>` parameter to `make_mir_scope` to indicate whether the `DebugScope` has been instantiated.
cc ````@eddyb````