HIP non-RDC: enable new offload driver on Windows via linker wrapper (#167918)

Use clang linker wrapper to device-link and embed HIP fat binary
directly. Match CUDA non-RDC flow in new driver by producing .hipfb like
.fatbin.

Previously, llvm offload binary is used to package the device IR's and
embed them in the host object file, then clang linker wrapper is used
with each host object file to extract device IR's, perform device
linking, bundle code objects into a fat binary, wrap it in a host object
file, then merge it with the original host object by the host linker
with '-r' option. However, the host linker in MSVC toolchain does not
support '-r' option.

The new approach still package the device IR's with llvm offload binary,
but instead of embed it in a host object, it is passed to clang linker
wrapper directly, where device IR's are extracted and linked, fat binary
is generated, then embeded in the host object directly. Compared with
the old offload driver, this approach can parallelize the device linking
for different GPU's by using the parallelization feature of clang linker
wrapper.

Fixes: SWDEV-565994