[IR] Introduce an appendTags() idiom to set MMRA metadata [NFC] (#199621)
This is a simple set-union of new tags and existing tags. This is safer
than directly setting metadata, which can over-write existing MMRAs.
Assisted-By: Claude Opus 4.6
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Co-authored-by: Pierre van Houtryve <pierre.vanhoutryve@amd.com>