Improve allowness of the unexpected_cfgs lint
This pull-request improve the allowness (`#[allow(...)]`) of the `unexpected_cfgs` lint.
Before this PR only crate level `#![allow(unexpected_cfgs)]` worked, now with this PR it also work when put around `cfg!` or if it is in a upper level. Making it work ~for the attributes `cfg`, `cfg_attr`, ...~ for the same level is awkward as the current code is design to give "Some parent node that is close to this macro call" (cf. https://doc.rust-lang.org/nightly/nightly-rustc/rustc_expand/base/struct.ExpansionData.html) meaning that allow on the same line as an attribute won't work. I'm note even sure if this would be possible.
Found while working on https://github.com/rust-lang/rust/pull/94298.
r? ````````@petrochenkov````````
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