[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/tryFinally7.kt

@@ -0,0 +1,51 @@
+// FILE: test.kt
+
+inline fun f(block: () -> Unit) {
+    block()
+}
+
+var x: String = ""
+
+fun compute(): String {
+    try {
+        val y = 42
+        for (i in 0 until 1) {
+            throw RuntimeException("$y $i")
+        }
+    } catch (e: Exception) {
+        val y = 32
+        for (j in 0 until 1) {
+            f {
+                return "NON_LOCAL_RETURN"
+            }
+        }
+    } finally {
+        x = "OK"
+    }
+    return "FAIL"
+}
+
+fun box() {
+    val result = compute()
+    val localX = x
+}
+
+// The old backend has `y` and `j` visible on the finally block.
+// IGNORE_BACKEND: JVM
+
+// LOCAL VARIABLES
+// test.kt:29 box:
+// test.kt:10 compute:
+// test.kt:11 compute:
+// test.kt:12 compute: y:int=42:int
+// test.kt:13 compute: y:int=42:int, i:int=0:int
+// test.kt:15 compute:
+// test.kt:16 compute: e:java.lang.Exception=java.lang.RuntimeException
+// test.kt:17 compute: e:java.lang.Exception=java.lang.RuntimeException, y:int=32:int
+// test.kt:18 compute: e:java.lang.Exception=java.lang.RuntimeException, y:int=32:int, j:int=0:int
+// test.kt:4 compute: e:java.lang.Exception=java.lang.RuntimeException, y:int=32:int, j:int=0:int, $i$f$f:int=0:int
+// test.kt:19 compute: e:java.lang.Exception=java.lang.RuntimeException, y:int=32:int, j:int=0:int, $i$f$f:int=0:int, $i$a$-f-TestKt$compute$1:int=0:int
+// test.kt:23 compute: e:java.lang.Exception=java.lang.RuntimeException
+// test.kt:29 box:
+// test.kt:30 box: result:java.lang.String="NON_LOCAL_RETURN":java.lang.String
+// test.kt:31 box: result:java.lang.String="NON_LOCAL_RETURN":java.lang.String, localX:java.lang.String="OK":java.lang.String