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

[Johannes Doerfert via llvm-commits]

https://github.com/jdoerfert commented:

Mostly minor suggestions to cleanup some stuff. Overall this is close enough to what I was thinking. I'll wait for another revision or at least responses to some of the comments before accepting.

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