Arrange for SET LOCAL's effects to persist until the end of the current top

Arrange for SET LOCAL's effects to persist until the end of the current top
transaction, unless rolled back or overridden by a SET clause for the same
variable attached to a surrounding function call.  Per discussion, these
seem the best semantics.  Note that this is an INCOMPATIBLE CHANGE: in 8.0
through 8.2, SET LOCAL's effects disappeared at subtransaction commit
(leading to behavior that made little sense at the SQL level).

I took advantage of the opportunity to rewrite and simplify the GUC variable
save/restore logic a little bit.  The old idea of a "tentative" value is gone;
it was a hangover from before we had a stack.  Also, we no longer need a stack
entry for every nesting level, but only for those in which a variable's value
actually changed.