[mlir][linalg][bufferize] Generalize destination-passing style detection

If not allow-return-memref, raise an error if a new memory allocation is returned/yielded from a block. We do not check for new allocations directly, but for ops that yield/return values that are not equivalent to values that are defined outside of the current of the block.

Note: We still need to check that scf.for yield values and bbArgs are aliasing to ensure that getAliasingOpOperand/getAliasingOpResult is correct.

Differential Revision: https://reviews.llvm.org/D116687