[HIP] Move HIP Linking Logic into HIP ToolChain

This patch is a follow up on https://reviews.llvm.org/D78759.

Extract the HIP Linker script from generic GNU linker,
and move it into HIP ToolChain. Update OffloadActionBuilder
Link actions feature to apply device linking and host linking
actions separately. Using MC Directives, embed the device images
and define symbols.

Reviewers: JonChesterfield, yaxunl

Subscribers: tra, echristo, jdoerfert, msearles, scchan

Differential Revision: https://reviews.llvm.org/D81963