transaction, unless rolled back or overridden by a SET clause for the same
variable attached to a surrounding function call.  Per discussion, these
seem the best semantics.  Note that this is an INCOMPATIBLE CHANGE: in 8.0
through 8.2, SET LOCAL's effects disappeared at subtransaction commit
(leading to behavior that made little sense at the SQL level).

I took advantage of the opportunity to rewrite and simplify the GUC variable
save/restore logic a little bit.  The old idea of a "tentative" value is gone;
it was a hangover from before we had a stack.  Also, we no longer need a stack
entry for every nesting level, but only for those in which a variable's value
actually changed.