feat(ring_theory/polynomial/opposites + data/{polynomial/basic + finsupp/basic}): move `op_ring_equiv` to a new file + lemmas (#13162)
This PR moves the isomorphism `R[X]ᵐᵒᵖ ≃+* Rᵐᵒᵖ[X]` to a new file `ring_theory.polynomial.opposites`.
I also proved some basic lemmas about the equivalence.
[Zulip discussion](https://leanprover.zulipchat.com/#narrow/stream/113489-new-members)