[mlir][acc] Support lazy remark message construction (#180665)HEADmain

The OpenACC remark emission utilities previously only accepted Twine for
message construction. However, complex remarks often require additional
logic to build messages, such as resolving variable names. This results
in unnecessary work when remarks are disabled.

Add an overload that accepts a lambda for message generation, which is
only invoked when remark emission is enabled. Update ACCLoopTiling to
use this lazy API for tile size reporting.

Additionally, getVariableName now returns numeric strings for constant
integer values. This is also being used by ACCLoopTiling along with the
lazy remark update.

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