[clang] [Clang][SYCL] Introduce clang-sycl-linker to link SYCL offloading device code (Part 1 of many) (PR #112245)

[Alexey Bader via cfe-commits]

https://github.com/bader approved this pull request.

LGTM except a couple of minor nits.



https://github.com/llvm/llvm-project/pull/112245