[IR] Introduce captures attribute (#116990)

This introduces the `captures` attribute as described in:
https://discourse.llvm.org/t/rfc-improvements-to-capture-tracking/81420

This initial patch only introduces the IR/bitcode support for the
attribute and its in-memory representation as `CaptureInfo`. This will
be followed by a patch to upgrade and remove the `nocapture` attribute,
and then by actual inference/analysis support.

Based on the RFC feedback, I've used a syntax similar to the `memory`
attribute, though the only "location" that can be specified is `ret`.

I've added some pretty extensive documentation to LangRef on the
semantics. One non-obvious bit here is that using ptrtoint will not
result in a "return-only" capture, even if the ptrtoint result is only
used in the return value. Without this requirement we wouldn't be able
to continue ordinary capture analysis on the return value.

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