Fix inconsistencies in handling of inert attributes on statements

When the 'early' and 'late' visitors visit an attribute target, they
activate any lint attributes (e.g. `#[allow]`) that apply to it.
This can affect warnings emitted on sibiling attributes. For example,
the following code does not produce an `unused_attributes` for
`#[inline]`, since the sibiling `#[allow(unused_attributes)]` suppressed
the warning.

```rust
trait Foo {
    #[allow(unused_attributes)] #[inline] fn first();
    #[inline] #[allow(unused_attributes)] fn second();
}
```

However, we do not do this for statements - instead, the lint attributes
only become active when we visit the struct nested inside `StmtKind`
(e.g. `Item`).

Currently, this is difficult to observe due to another issue - the
`HasAttrs` impl for `StmtKind` ignores attributes for `StmtKind::Item`.
As a result, the `unused_doc_comments` lint will never see attributes on
item statements.

This commit makes two interrelated fixes to the handling of inert
(non-proc-macro) attributes on statements:

* The `HasAttr` impl for `StmtKind` now returns attributes for
  `StmtKind::Item`, treating it just like every other `StmtKind`
  variant. The only place relying on the old behavior was macro
  which has been updated to explicitly ignore attributes on item
  statements. This allows the `unused_doc_comments` lint to fire for
  item statements.
* The `early` and `late` lint visitors now activate lint attributes when
  invoking the callback for `Stmt`. This ensures that a lint
  attribute (e.g. `#[allow(unused_doc_comments)]`) can be applied to
  sibiling attributes on an item statement.

For now, the `unused_doc_comments` lint is explicitly disabled on item
statements, which preserves the current behavior. The exact locatiosn
where this lint should fire are being discussed in PR #78306

clippy_lints/src/utils/author.rs

@@ -130,7 +130,7 @@ impl<'tcx> LateLintPass<'tcx> for Author {
     }
 
     fn check_stmt(&mut self, cx: &LateContext<'tcx>, stmt: &'tcx hir::Stmt<'_>) {
-        if !has_attr(cx.sess(), stmt.kind.attrs()) {
+        if !has_attr(cx.sess(), stmt.kind.attrs(|id| cx.tcx.hir().item(id.id))) {
             return;
         }
         prelude();

clippy_lints/src/utils/inspector.rs

@@ -109,7 +109,7 @@ impl<'tcx> LateLintPass<'tcx> for DeepCodeInspector {
     }
 
     fn check_stmt(&mut self, cx: &LateContext<'tcx>, stmt: &'tcx hir::Stmt<'_>) {
-        if !has_attr(cx.sess(), stmt.kind.attrs()) {
+        if !has_attr(cx.sess(), stmt.kind.attrs(|id| cx.tcx.hir().item(id.id))) {
             return;
         }
         match stmt.kind {