needless_late_init: fix ICE when all branches return the never type
Fixes#8911
When the assignment is done in a match guard or the if condition and all of the branches return the never type `assignment_suggestions` would return an empty `Vec` which caused the ICE. It now returns `None` in that scenario
Also moves some tests to the top of the file
changelog: ICE Fixes: [`needless_late_init`] #8911
e1607e9d31