cat: with -E fix handling of \r\n spanning buffers

We must delay handling when \r is the last character
of the buffer being processed, as the next character
may or may not be \n.

* src/cat.c (pending_cr): A new global to record whether
the last character processed (in -E mode) is '\r'.
(cat): Honor pending_cr when processing the start of the buffer.
(main): Honor pending_cr if no more files to process.
* tests/misc/cat-E.sh: Add test cases.
Fixes https://bugs.gnu.org/49925

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