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

[Alexey Bader via llvm-commits]

bader wrote:

> Depends on #188793.
> 
> This is part of the SYCL support upstreaming effort. The relevant RFCs can be found here:
> 
> https://discourse.llvm.org/t/rfc-add-full-support-for-the-sycl-programming-model/74080 https://discourse.llvm.org/t/rfc-sycl-runtime-upstreaming/74479

Please, fill the description for this PR.

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