[IncludeTree] Fix PPCallback for include tree that can cause missing .d file #8624
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For IncludeDirective callback from include-tree, do not callback with null FileEntry as that dependency collector using that to indicate a missing header include, and will not emit dependency file in this case.
Unlike a regular callback from Lexer, include tree doesn't resolve headers so it cannot callback with a FileEntry to the header file being included when the include is actually a module. The behavior for the callback has to be changed slightly that it uses the ASTFile FileEntry.
rdar://126885995