[llvm] Reland #2 - [Offload] Introduce offload-tblgen and initial new API implementation (#108413. #117704) (PR #117894)

[Jan Patrick Lehr via llvm-commits]

jplehr wrote:

Just to be clear: There currently is *no* pre-commit testing of offload. So, you won't see any issues in pre-commit testing.

https://github.com/llvm/llvm-project/pull/117894