[llvm] [offload][SYCL] Add SYCL Module splitting. (PR #131347)

[Shilei Tian via llvm-commits]

shiltian wrote:

@maksimsab I think that is orthogonal to @Pierre-vh 's concern. The issue isn’t about whether SYCL can target multiple "targets." This pass is specifically designated for SYCL modules, at least based on its description. If the pass were applicable to SYCL, CUDA, HIP, OpenCL, OpenMP, etc., then placing it in this directory would make sense.

https://github.com/llvm/llvm-project/pull/131347