[mlir][spirv] Introduce OwningSPIRVModuleRef for ownership

Similar to OwningModuleRef, OwningSPIRVModuleRef signals ownership
transfer clearly. This is useful for APIs like spirv::deserialize,
where a spirv::ModuleOp is returned by deserializing SPIR-V binary
module.

This addresses the ASAN error as reported in
https://bugs.llvm.org/show_bug.cgi?id=46272

Differential Revision: https://reviews.llvm.org/D81652