[clang] Split up `SemaDeclAttr.cpp` (#93966)

This patch moves language- and target-specific functions out of
`SemaDeclAttr.cpp`. As a consequence, `SemaAVR`, `SemaM68k`,
`SemaMSP430`, `SemaOpenCL`, `SemaSwift` were created (but they are not
the only languages and targets affected).

Notable things are that `Sema.h` actually grew a bit, because of
templated helpers that rely on `Sema` that I had to make available from
outside of `SemaDeclAttr.cpp`. I also had to left CUDA-related in
`SemaDeclAttr.cpp`, because it looks like HIP is building up on top of
CUDA attributes.

This is a follow-up to #93179 and continuation of efforts to split
`Sema` up. Additional context can be found in #84184 and #92682.

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