tree-optimization/98845 - ICE with tail-merging and DCE/DSE disabled

tree-optimization/98845 - ICE with tail-merging and DCE/DSE disabled

The following shows that tail-merging will make dead SSA defs live
in paths where it wasn't before, possibly introducing UB or as
in this case, uses of abnormals that eventually fail coalescing
later.  The fix is to register such defs for stmt comparison.

	PR tree-optimization/98845
	* tree-ssa-tail-merge.cc (stmt_local_def): Consider a
	def with no uses not local.

	* gcc.dg/pr98845.c: New testcase.
	* gcc.dg/pr81192.c: Adjust.