[llvm][ctx_profile] Add instrumentation (#90136)

This adds instrumenting callsites to PGOInstrumentation, *if* contextual profiling is requested. The latter also enables inserting counters in the entry basic block and disables value profiling (the latter is a point in time change)

This change adds the skeleton of the contextual profiling lowering pass, just so we can introduce the flag controlling that and the API to check that. The actual lowering pass will be introduced in a subsequent patch.

(Tracking Issue: #89287, RFC referenced there)