[ruby/prism] Implicit rest nodes

Fundamentally, `foo { |bar,| }` is different from `foo { |bar, *| }`
because of arity checks. This PR introduces a new node to handle
that, `ImplicitRestNode`, which goes in the `rest` slot of parameter
nodes instead of `RestParameterNode` instances.

This is also used in a couple of other places, namely:

* pattern matching: `foo in [bar,]`
* multi target: `for foo, in bar do end`
* multi write: `foo, = bar`

Now the only splat nodes with a `NULL` value are when you're
forwarding, as in: `def foo(*) = bar(*)`.

https://github.com/ruby/prism/commit/dba2a3b652

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