[ELF] Fix non-relocatable-non-emit-relocs --gc-sections to discard .L symbols

This reverts commit 764cd491, which I
incorrectly assumed NFC partly because there were no test coverage for the
non-relocatable non-emit-relocs case before 9d6d936243fe343abe89323a27c7241b395af541.

The interaction of {,-r,--emit-relocs} {,--discard-locals} {,--gc-sections} is
complex but without -r/--emit-relocs, --gc-sections does need to discard .L
symbols like --no-gc-sections. The behavior matches GNU ld.