[CIR] Upstream basic CodeGen tests from incubator (#183998)
This PR upstreams `expressions.cpp` and `c89-implicit-int.c` from the
ClangIR incubator to the mainline.
Following the incremental approach discussed in #156747 and the feedback
from the closed PR #157333, I have:
1. Copied the files directly from the incubator to preserve history.
2. Updated the `RUN` lines to use the `--check-prefix=CIR` flag.
3. Converted `CHECK:` lines to `CIR:`.
4. Standardized variable captures using the `%[[VAR:.*]]` regex syntax
(in `expressions.cpp`).
Verified locally with `llvm-lit`. This is a partial fix for #156747.
*Note: As suggested in previous reviews, I am focusing only on the `CIR`
checks for now to keep the upstreaming incremental. OGCG/LLVM
verification can be added in a follow-up PR once the base tests land.*