[clang] [OFFLOAD] Make linker to link Device RTL when built for SPIRV (PR #180066)

[Nick Sarnie via cfe-commits]

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

LGTM, can you change the PR title to have the prefix `[Clang][OpenMP][Driver]` instead of `[OFFLOAD]`? thanks

https://github.com/llvm/llvm-project/pull/180066