[OpenMP] Change clang emitTargetDataCalls to use OMPIRBuilder

This patch changes the emitTargetDataCalls function in clang to make use of the OpenMPIRBuilder::createTargetData function for Target Data directive code gen.
Reapplying commit 0d8d7181 after fixing libomptarget test failure related to debug info.

Depends on D146557

Reviewed By: jdoerfert

Differential Revision: https://reviews.llvm.org/D150860