[SampleFDO] Reapply: Refactor SampleProfile.cpp

Reapply patch after fixing buildbot failure.
Refactor SampleProfile.cpp to use the core code in CodeGen.
The main changes are:
(1) Move SampleProfileLoaderBaseImpl class to a header file.
(2) Split SampleCoverageTracker to a head file and a cpp file.
(3) Move the common codes (common options and callsiteIsHot())
to the common cpp file.

Differential Revision: https://reviews.llvm.org/D96455