[SampleFDO][NFC] Refactor SampleProfile.cpp

Refactor SampleProfile.cpp to use the core code in CodeGen.
The main changes are:
(1) Move SampleProfileLoaderBaseImpl class to a header file.
(2) Split SampleCoverageTracker to a head file and a cpp file.
(3) Move the common codes (common options and callsiteIsHot())
to the common cpp file.

Differential Revision: https://reviews.llvm.org/D96455

GitOrigin-RevId: 310b35304cdf5a230c042904655583c5532d3e91