wasm32: a managed-record result orphans the destination's old value

frankh-95's cross-target sweep of the assert_no_leak rows found them growing with N on wasm32 only. Repro: --target=wasm32 -dPXX_ALLOC_CENSUS test/test_case_arm_temp_finalize.pas.

Every native epilogue (symtab's EmitProcEpilog) releases the reused destination's managed members before copying the aggregate out. The wasm32 epilogue went straight to PXXMemMove.

Resolution (2026-09-28)

Before the aggregate copy, the wasm32 epilogue calls PXXRecordReleaseIntf (when the record has COM-interface members) and then PXXRecordRelease on the destination, with the record's descriptor. Measured on wasm32: case_arm_temp_finalize 488 -> 6, interface_result_temp 393 -> 8 (native 7 and 8). Both rows now also run on wasm32 in the Makefile.