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

[Maksim Sabianin via llvm-commits]

maksimsab wrote:

Hi @jdoerfert .

I am thinking of moving this functionality in `llvm/Frontend/SYCL/` folder since we have many SYCL specific settings in the splitting and it looks difficult to make the splitting generic for all possible users.
Do you have any objections?

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