[llvm] [libsycl] USM Aligned allocation functions (PR #213468)

[Kseniya Tikhomirova via llvm-commits]

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@@ -129,9 +129,6 @@ which doesn't currently support Windows.
 - `property_list`: to fully implement and integrate with existing SYCL runtime classes supporting it
 
 - usm allocations:
-
-  - add aligned functions (blocked by liboffload support)
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KseniyaTikhomirova wrote:

not all related TODOs were covered

https://github.com/llvm/llvm-project/pull/213468