[Offload][CUDA] Allow CUDA kernels to use LLVM/Offload (#94549)

Through the new `-foffload-via-llvm` flag, CUDA kernels can now be
lowered to the LLVM/Offload API. On the Clang side, this is simply

[Offload][CUDA] Allow CUDA kernels to use LLVM/Offload (#94549)

Through the new `-foffload-via-llvm` flag, CUDA kernels can now be
lowered to the LLVM/Offload API. On the Clang side, this is simply done
by using the OpenMP offload toolchain and emitting calls to `llvm*`
functions to orchestrate the kernel launch rather than `cuda*`
functions. These `llvm*` functions are implemented on top of the
existing LLVM/Offload API.

As we are about to redefine the Offload API, this wil help us in the
design process as a second offload language.

We do not support any CUDA APIs yet, however, we could:
https://www.osti.gov/servlets/purl/1892137

For proper host execution we need to resurrect/rebase
https://tianshilei.me/wp-content/uploads/2021/12/llpp-2021.pdf
(which was designed for debugging).

```
❯❯❯ cat test.cu
extern "C" {
void *llvm_omp_target_alloc_shared(size_t Size, int DeviceNum);
void llvm_omp_target_free_shared(void *DevicePtr, int DeviceNum);
}

__global__ void square(int *A) { *A = 42; }

int main(int argc, char **argv) {
int DevNo = 0;
int *Ptr = reinterpret_cast<int *>(llvm_omp_target_alloc_shared(4, DevNo));
*Ptr = 7;
printf("Ptr %p, *Ptr %i\n", Ptr, *Ptr);
square<<<1, 1>>>(Ptr);
printf("Ptr %p, *Ptr %i\n", Ptr, *Ptr);
llvm_omp_target_free_shared(Ptr, DevNo);
}

❯❯❯ clang++ test.cu -O3 -o test123 -foffload-via-llvm --offload-arch=native

❯❯❯ llvm-objdump --offloading test123

test123: file format elf64-x86-64

OFFLOADING IMAGE [0]:
kind elf
arch gfx90a
triple amdgcn-amd-amdhsa
producer openmp

❯❯❯ LIBOMPTARGET_INFO=16 ./test123
Ptr 0x155448ac8000, *Ptr 7
Ptr 0x155448ac8000, *Ptr 42
```

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