c++: Improve sorry for __builtin_has_attribute [PR98355]

c++: Improve sorry for __builtin_has_attribute [PR98355]

__builtin_has_attribute doesn't work in templates yet (bug 92104), so
in r11-471 I added a sorry.  But that only caught type-dependent
expressions and we also want to sorry on value-dependent expressions.
This patch uses uses_template_parms, but guarded with p_t_d, because
u_t_p sets p_t_d and then v_d_e_p considers variables with reference
types value-dependent, which breaks builtin-has-attribute-6.c.

This is a regression and I also plan to apply this to gcc-10.

gcc/cp/ChangeLog:

	PR c++/98355
	* parser.c (cp_parser_has_attribute_expression): Use
	uses_template_parms instead of type_dependent_expression_p.

gcc/testsuite/ChangeLog:

	PR c++/98355
	* g++.dg/ext/builtin-has-attribute2.C: New test.