[BOLT][NFC] Unify isTailCall interface across X86 and AArch64

Summary:
Move the common code into MCPlusBuilder.h.
Use group 1 `kTailCall` MCAnnotation instead of dynamically allocated
annotation.
This diff reduces the processing time overhead to 1.5% vs using
TAILJMP opcode.

(cherry picked from FBD30055585)