[clang] [clang] Implement `__builtin_is_implicit_lifetime()` (PR #101807)

[via cfe-commits]

cor3ntin wrote:

@Endilll "the program is ill-formed if overload resolution fails" means that there must be exactly one valid prospective destructor.

So this is perfectly fine ```cpp

template <typename T>
struct S {
    ~S() = default;
    ~S() requires false;
};
S<int> s;
```

https://github.com/llvm/llvm-project/pull/101807