[CIR][ABI] Handle callee-destructed params for trivial_abi (#191257)
Replace errorNYI for isParamDestroyedInCallee with working
implementation: create aggregate temp, mark externally destructed,
emit expr. Unblocks [[trivial_abi]] types on Itanium ABI.
Adds trivial-abi.cpp test covering 17 cases from
CodeGenCXX/trivial_abi.cpp with CIR/LLVM/OGCG checks.
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