[MC][ELF] Use SHF_SUNW_NODISCARD instead of SHF_GNU_RETAIN on Solaris

As requested in D107955 <https://reviews.llvm.org/D107955>, this patch
splits off the `MC` and `CodeGen` parts and adds a testcase.

Tested on `sparcv9-sun-solaris2.11`, `amd64-pc-solaris2.11`, and
`x86_64-pc-linux-gnu`.

Differential Revision: https://reviews.llvm.org/D120318