[Flang][Driver]Implemented the support for option -f[no-]optimize-sibling-calls in Flang (#216650)
Added support for -foptimize-sibling-calls and
-fno-optimize-sibling-calls in Flang.
- Sibling call optimization is on by default and the driver pass the
option `-f[no-]optimize-sibling-calls` to flang -fc1.
- When `-fno-optimize-sibling-calls` flag is passed, it sets boolen
`DisableTailCalls` and this results in adding the LLVM IR attribute
`"disable-tail-calls"="true"` which disables sibling call optimization.