We can no longer use the field's position for the duplicate field tag
warning - since we now check embedded tags, the positions may belong to
copmletely different packages.

Instead, keep track of the lowest field that's still part of the
top-level struct type that we are checking.

Finally, be careful to not repeat the independent struct field warnings
when checking fields again because they are embedded into another
struct. To do this, separate the duplicate tag value logic into a func
that recurses into embedded fields on a per-encoding basis.

Fixes #25593.

Change-Id: I3bd6e01306d8ec63c0314d25e3136d5e067a9517
Reviewed-on: https://go-review.googlesource.com/115677
Run-TryBot: Daniel Martí <mvdan@mvdan.cc>
TryBot-Result: Gobot Gobot <gobot@golang.org>
Reviewed-by: Alan Donovan <adonovan@google.com>