when has_simple_parameters_ is false in DeclareArguments

- According to https://tc39.es/ecma262/multipage/ordinary-and-exotic-objects-behaviours.html#sec-functiondeclarationinstantiation
step 28, arguments var declaration in function should be binding to
arguments parameterBindings when has_simple_parameters_ is false.
- According to https://tc39.es/ecma262/multipage/ordinary-and-exotic-objects-behaviours.html#sec-funct>
step 18, we should set arguments_ is nullptr if "arguments" is an element of lexicalNames
only when has_simple_parameters is true.

Bug: v8:12671
Change-Id: I542f80e2c8653ae05b65feb0036e4ade2e653a53
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/3499251Reviewed-by: Leszek Swirski <leszeks@chromium.org>
Commit-Queue: Leszek Swirski <leszeks@chromium.org>
Cr-Commit-Position: refs/heads/main@{#79382}