Revert "[Win32][ELF] Make CodeView a DebugInfoFormat only for COFF format (#87149)"

This reverts commit 4b25053.

There're failures in some target.

Author: phoebewang

clang/lib/Driver/ToolChains/MSVC.h

@@ -61,8 +61,9 @@ class LLVM_LIBRARY_VISIBILITY MSVCToolChain : public ToolChain {
   /// formats, and to DWARF otherwise. Users can use -gcodeview and -gdwarf to
   /// override the default.
   llvm::codegenoptions::DebugInfoFormat getDefaultDebugFormat() const override {
-    return getTriple().isOSBinFormatCOFF() ? llvm::codegenoptions::DIF_CodeView
-                                           : llvm::codegenoptions::DIF_DWARF;
+    return getTriple().isOSBinFormatMachO()
+               ? llvm::codegenoptions::DIF_DWARF
+               : llvm::codegenoptions::DIF_CodeView;
   }
 
   /// Set the debugger tuning to "default", since we're definitely not tuning