[llvm] [Offload][OMPT] Add callbacks for (dis)associate_ptr (PR #99046)

[Jan Patrick Lehr via llvm-commits]

jplehr wrote:

> LGTM.
> 
> Note: Only had the chance to test this for amdgpu. It seemed to me as if it would try to build for nvptx when running `check-offload` even when no corresponding targets were available, resulting in a fail. (Unsure. Maybe just a misconfiguration on my side.)

The changes should not touch any device specific pieces, so I assume this would work not only on amdgpu.

https://github.com/llvm/llvm-project/pull/99046