[vulkan] Create separate BUCK target for command buffer recording (#92157)
Differential Revision: [D42502843](https://our.internmc.facebook.com/intern/diff/D42502843/)
**NOTE FOR REVIEWERS**: This PR has internal Meta-specific changes or comments, please review them on [Phabricator](https://our.internmc.facebook.com/intern/diff/D42502843/)!
Pull Request resolved: https://github.com/pytorch/pytorch/pull/92157
Approved by: https://github.com/salilsdesai
