[SYCL] Replace direct builtins-side multi_ptr usage with forward-declaration (#21687)
`sycl/builtins.hpp>` no longer needs to include the full
<sycl/multi_ptr.hpp> definition. Preserve `multi_ptr` builtin behavior
once multi_ptr.hpp is included, and update include-deps / regression
coverage.
On a TU including only <sycl/builtins.hpp> we observe 3.5% reduction for
host compilation and 21.7% reduction for device compilation.