[llvm] [libsycl] Add liboffload kernel creation (PR #188794)

[Kseniya Tikhomirova via llvm-commits]

KseniyaTikhomirova wrote:

Hi @tahonermann, @dvrogozh, @sergey-semenov, @bader, @YuriPlyakhin, this PR is redone and is ready for review. Could you please take a look


https://github.com/llvm/llvm-project/pull/188794