Revert "[Clang] Implement the 'counted_by' attribute" (#68603)

This reverts commit 9a954c69, which
causes clang crashes when compiling with `-fsanitize=bounds`. See

https://github.com/llvm/llvm-project/commit/9a954c693573281407f6ee3f4eb1b16cc545033d#commitcomment-129529574
for details.