expand: Treat more macro calls as statement macro calls
This PR implements the suggestion from https://github.com/rust-lang/rust/pull/87981#issuecomment-906641052 and treats fn-like macro calls inside `StmtKind::Item` and `StmtKind::Semi` as statement macro calls, which is consistent with treatment of attribute invocations in the same positions and with token-based macro expansion model in general.
This also allows to remove a special case in `NodeId` assignment (previously tried in #87779), and to use statement `NodeId`s for linting (`assign_id!`).
r? `@Aaron1011`
fbdff7fae9