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Methods like System.Runtime.CompilerServices.Unsafe.As<TFrom, TTo> may
have struct reinterpretation when function signature specifies Struct1&
and the method returns Struct2& where Struct1 and Struct2 are different
structs. This may confuse jit optimizations (in particular, value
numbering) because fields of a struct of type Struct1 may be accessed
using handles of Struct2. This fix marks the source local involved in
such struct reinterpretation as having overlapping fields. That prevents
SSA builder from inserting the local into SSA.
Fixes #24159.
No diffs in framework assemblies and coreclr benchmarks.
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