[llvm] [polly] [IR] Enable dereferenceable-at-point semantics (PR #204795)

[Danila Malyutin via llvm-commits]

danilaml wrote:

Should LLVM treat all "GC functions" (i.e. with gc strategy) and their calls as `nofree` by default or should frontend annotate everything itself?

https://github.com/llvm/llvm-project/pull/204795