[Offloading][NFC] Move creation of offloading entries from OpenMP (#70116)

Summary:
This patch is a first step to remove dependencies on the OpenMPIRBuilder
for creating generic offloading entries. This patch changes no
functionality and merely moves the code around. In the future the
interface will be changed to allow for more code re-use in the
registration and creation of offloading entries as well as a more
generic interface for CUDA, HIP, OpenMP, and SYCL(?). Doing this as a
first step to reduce the noise involved in the functional changes.