As of patch https://aomedia-review.googlesource.com/c/aom/+/28821 ,
loop-restoration units cannot cross tile borders. But the context
around each processing unit was still allowed to cross tile borders.
This is fine in the usual case - but, when loop filtering across tiles
is switched off, we're supposed to be able to decode each tile completely
independently (each tile column, if dependent-horztiles is on).

Roughly, the change we need to make is:
When loop filtering across tiles is switched off, we treat each tile
as if it were a full frame, and extend the CDEF output for that tile
to form a 3-pixel border around the tile. We only use deblocked
above/below pixels for processing unit boundaries which lie inside
a tile.

In terms of the code, this is implemented in two parts. This only
applies when the loop_filter_across_tiles_flag is false; otherwise,
we keep the old behaviour.

* For processing units at the top edge of a tile, fill the above context
  w...