[SYCL] Add /OPT:NOREF on Windows when -fsycl-allow-device-image-dependencies is used (#21929)
When `-fsycl-allow-device-image-dependencies` is used, linked libraries
may
contain device-side symbols that are required only for SYCL device image
resolution and are not referenced directly from host code.
On Windows, linker optimization `/OPT:REF` may discard such seemingly
unused
import-library references, causing required device image dependencies to
be
dropped from the final executable. This can lead to runtime failures
such
as "No device image found" when external device images (for example from
oneMKL device API DLLs) are needed.
Add `/OPT:NOREF` when `-fsycl-allow-device-image-dependencies` is
present to preserve these
dependencies and ensure correct runtime device image discovery.