Redo "Annotate exception handling with call site effects (#359)"

[vchuravy]

Redo the non-PTX related changes from #359 that got reverted in #388.

[vchuravy]

Will run Oceananigans testuite over this alone later this today/this week.

[codecov[bot]]

Codecov Report

Base: 86.98% // Head: 87.01% // Increases project coverage by +0.02% :tada:

Coverage data is based on head (9544c3b) compared to base (3ad8bcc). Patch coverage: 100.00% of modified lines in pull request are covered.

Additional details and impacted files

@@            Coverage Diff             @@
##           master     #389      +/-   ##
==========================================
+ Coverage   86.98%   87.01%   +0.02%     
==========================================
  Files          24       24              
  Lines        2835     2841       +6     
==========================================
+ Hits         2466     2472       +6     
  Misses        369      369              

Impacted Files	Coverage Δ
src/irgen.jl	95.05% <100.00%> (+0.02%)	:arrow_up:
src/utils.jl	98.03% <100.00%> (+0.16%)	:arrow_up:

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[vchuravy]

@wsmoses some concerns by @jpsamaroo in https://github.com/JuliaGPU/GPUCompiler.jl/pull/359#issuecomment-1420848278