[clang] [llvm] [SYCL] Add offload wrapping for SYCL kind. (PR #147508)

[Nick Sarnie via llvm-commits]

https://github.com/sarnex approved this pull request.

lgtm, all my comments can be addressed in a separate pr or as part of the next iteration of this change. if you are ready otherwise we can merge this before replying to any of my comments

https://github.com/llvm/llvm-project/pull/147508