[llvm] [offload][SYCL] Add SYCL Module splitting (PR #119713)

[Maksim Sabianin via llvm-commits]

maksimsab wrote:

@jhuber6 Would it be reasonable to add a link dependency on IPO, IRPrinter and BitWriter into `TransformUtils` component [here](https://github.com/llvm/llvm-project/blob/main/llvm/lib/Transforms/Utils/CMakeLists.txt#L100) ?

https://github.com/llvm/llvm-project/pull/119713