[Bug][Compiler-v2] GLOBAL_REFERENCE_ERROR error due to invalid acquiring of resource

[rahxephon89]

🐛 Bug

When compiling the following code:

module 0x8675309::A {
    use std::signer;
    struct T1 has key {v: u64}

    public fun test(account: &signer) acquires T1 {
        let x = borrow_global_mut<T1>(signer::address_of(account));
        acquires_t1(account);
        move x;
    }

    fun acquires_t1(account: &signer) acquires T1 {
        T1 { v: _ } = move_from<T1>(signer::address_of(account));
    }
}

V2 will generate bytecode verification error:

bug: BYTECODE VERIFICATION FAILED
  ┌─ tests/acquires-checker/v1-borrow-tests/borrow_global_acquires_invalid_1.move:7:9
  │
7 │         acquires_t1(account);
  │         ^^^^^^^^^^^^^^^^^^^^ ICE failed bytecode verifier: VMError {
    major_status: GLOBAL_REFERENCE_ERROR,
    sub_status: None,
    message: None,
    exec_state: None,
    location: Module(
        ModuleId {
            address: 0000000000000000000000000000000000000000000000000000000008675309,
            name: Identifier(
                "A",
            ),
        },
    ),
    indices: [
        (
            FunctionDefinition,
            1,
        ),
    ],
    offsets: [
        (
            FunctionDefinitionIndex(1),
            7,
        ),
    ],
}

While V1 generates the following compilation error:

error[E07003]: invalid operation, could create dangling a reference
  ┌─ tests/move_check/translated_ir_tests/move/borrow_tests/borrow_global_acquires_invalid_1.move:7:9
  │
6 │         let x = borrow_global_mut<T1>(signer::address_of(account));
  │                 -------------------------------------------------- It is still being mutably borrowed by this reference
7 │         acquires_t1(account);
  │         ^^^^^^^^^^^^^^^^^^^^ Invalid acquiring of resource 'T1'

[wrwg]

Existing test case hitting this problem: https://github.com/aptos-labs/aptos-core/blob/cd979cf64f45f61c0b40cf6468ad0f1716817e89/third_party/move/move-compiler-v2/tests/reference-safety/v1-tests/call_acquires_invalid.exp