[llvm][offload] Change Intel's SPIRV wrapper from ELF to OffloadBinary (#185413)
Change SPIRV wrapping done in clang-linker-wrapper from custom ELF to
OffloadBinary.
Depends on:
- #185404 (Accept OffloadBinary in liboffload & L0 plugin)
Follow-up PRs:
- #185425 (Adjusts llvm-objdump)
- #184774 (Adjusts llvm-offload-binary)
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Co-authored-by: Yury Plyakhin <yury.plyakhin@intel.com>