[OpenMP] Improve symbol resolution for OpenMP Offloading LTO

[OpenMP] Improve symbol resolution for OpenMP Offloading LTO

This patch improves the symbol resolution done for LTO with offloading
applications. The symbol resolution done here allows the LTO backend to
internalize more functions. The symbol resoltion done is a simplified
view that does not take into account various options like `--wrap` or
`--dyanimic-list` and always assumes we are creating a shared object.
The actual target may be an executable, but semantically it is used as a
shared object because certain objects need to be visible outside of the
executable when they are read by the OpenMP plugin.

Depends on D117246

Differential Revision: https://reviews.llvm.org/D118155