[CIR][CodeGen][NFC] Share the Itanium __pbase_type_info flags and predicates (#228187)
Deduplicates the `__pbase_type_info` flags, `containsIncompleteClassType` and
`extractPBaseFlags` between CIR and classic CodeGen into `ItaniumCXXABIUtils.h`.
Re-landing #223422, which Erich Keane approved; its merge went into the parent
branch of the stack instead of main.
Assisted-by: Claude Code (Claude Fable 5.1).