re PR debug/48163 (ICEs for cris-elf, like gcc.c-torture/compile/calls.c gcc.c-torture/execute/complex-1.c)

	PR debug/48163
	* function.c (assign_parms): For data.passed_pointer parms
	use MEM of data.entry_parm instead of data.entry_parm itself
	as DECL_INCOMING_RTL.
	* dwarf2out.c (rtl_for_decl_location): Use DECL_INCOMING_RTL
	also when passed and declared mode is the same, DECL_RTL
	is a MEM with pseudo as address and DECL_INCOMING_RTL is
	a MEM too.

From-SVN: r171113