[SYCL RTC] Workaround data race related to the VFS containing toolchain (#20360)
This regressed due to https://github.com/intel/llvm/pull/19924 but,
apparently, we didn't have proper tests in place. I'm not sure what's
causing this exactly, but having each compilation create its unique
`ToolchainFS` instead of all of them using the same
`llvm::IntrusiveRefCntPtr<llvm::vfs::InMemoryFileSystem>
SYCLToolchain::ToolchainFS`
somehow results in the test (added in this PR) passing consistently.