fix(ivy): correctly bind to component context (#23168)

When compiling templates the compiler would often bind to
closest context rather than the component context.

The only time one should be binding to the cont component is
in explicit cases where the inner template declares local variable.

PR Close #23168

packages/compiler/test/render3/r3_compiler_compliance_spec.ts

@@ -1153,6 +1153,7 @@ describe('compiler compliance', () => {
                     $r3$.ɵT(1);
                     $r3$.ɵe();
                   }
+                  const $item$ = ctx0.$implicit;
                   const $info$ = ctx1.$implicit;
                   $r3$.ɵt(1, $r3$.ɵi2(' ', $item$.name, ': ', $info$.description, ' '));
                 }