[mlir][Transforms][NFC] Simplify `buildUnresolvedMaterialization` implementation (#121651)
The `buildUnresolvedMaterialization` implementation used to check if a
materialization is necessary. A materialization is not necessary if the
desired types already match the input. However, this situation can never
happen: we look for mapped values with the desired type at the call
sites before requesting a new unresolved materialization.
The previous implementation seemed incorrect because
`buildUnresolvedMaterialization` created a mapping that is never rolled
back. (When in reality that code was never executed, so it is
technically not incorrect.)
Also fix a comment that in `findOrBuildReplacementValue` that was
incorrect.