This ensures that implicit variables are only converted to implicit
closed-over variables (nonlocals) at the very end of the function scope.
If variables are closed-over when first used (read from, as was done prior
to this commit) then this can be incorrect because the variable may be
assigned to later on in the function which means they are just a plain
local, not closed over.
Fixes issue #4272.
9201f46cc8