parse.y: set bison's first_loc.lineno to nd_line by default

This change initializes nd_line, lineno of each node, by default, by
using the first line number of code range that bison tracks, instead of
extracting from lexer state.
The lexer state basically provides only the last line number of code
range, so many hacks are used to approximate the first line number.  The
hacks have been introduced on demand, or very ad-hocly.  I think this
change will make it possible to remove most of the hacks.

git-svn-id: svn+ssh://ci.ruby-lang.org/ruby/trunk@61667 b2dd03c8-39d4-4d8f-98ff-823fe69b080e

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