[JVM] Split the variable range for external finally blocks in inliner

When external finally blocks are inlined none of the current locals
are in scope of the finally block.

compiler/testData/debug/localVariables/tryFinally10.kt

@@ -0,0 +1,55 @@
+// FILE: test.kt
+
+inline fun f(block: () -> Unit) {
+    try {
+        val z = 32
+        for (j in 0 until 1) {
+            return
+        }
+    } finally {
+        block()
+    }
+}
+
+var x: String = ""
+
+fun compute(): String {
+    try {
+        val y = 42
+        for (i in 0 until 1) {
+            f {
+                return "NON_LOCAL_RETURN"
+            }
+        }
+    } finally {
+        val s2 = "OK"
+        x = s2  // TODO: Why is `s2` not visible here?
+    }
+    return "FAIL"
+}
+
+fun box() {
+    val result = compute()
+    val localX = x
+}
+
+// The local variables `y` and `i` are visible in the finally block with old backend.
+// IGNORE_BACKEND: JVM
+
+// LOCAL VARIABLES
+// test.kt:32 box:
+// test.kt:17 compute:
+// test.kt:18 compute:
+// test.kt:19 compute: y:int=42:int
+// test.kt:20 compute: y:int=42:int, i:int=0:int
+// test.kt:4 compute: y:int=42:int, i:int=0:int, $i$f$f:int=0:int
+// test.kt:5 compute: y:int=42:int, i:int=0:int, $i$f$f:int=0:int
+// test.kt:6 compute: y:int=42:int, i:int=0:int, $i$f$f:int=0:int, z$iv:int=32:int
+// test.kt:7 compute: y:int=42:int, i:int=0:int, $i$f$f:int=0:int, z$iv:int=32:int, j$iv:int=0:int
+// test.kt:10 compute: y:int=42:int, i:int=0:int, $i$f$f:int=0:int
+// test.kt:21 compute: y:int=42:int, i:int=0:int, $i$f$f:int=0:int, $i$a$-f-TestKt$compute$1:int=0:int
+// test.kt:25 compute:
+// test.kt:26 compute:
+// test.kt:32 box:
+// test.kt:33 box: result:java.lang.String="NON_LOCAL_RETURN":java.lang.String
+// test.kt:34 box: result:java.lang.String="NON_LOCAL_RETURN":java.lang.String, localX:java.lang.String="OK":java.lang.String