[CodeGen] Port `LowerEmuTLS` to new pass manager (#75171)

In fact, this pass need `llc` to test. `TargetMachine` seems redundant,
because before adding this pass `CodeGenPassBuilder` already checks it:

https://github.com/llvm/llvm-project/blob/ed4194bb8dbca5222628c2cddbc032fff57193b5/llvm/include/llvm/CodeGen/CodeGenPassBuilder.h#L590-L592