[libc++] [LWG2993] reference_wrapper<T> conversion from U&&

Implement the resolution of LWG2993. Replace a deleted constructor
with a constructor that SFINAEs away in appropriate circumstances.
Also, now that the constructor is templated, we must have an
explicit deduction guide to make CTAD work.

Some tests have been merged in from Agustín Bergé's D40259.

Differential Revision: https://reviews.llvm.org/D92725