[IR] Introduce `dead_on_return` attribute

Add `dead_on_return` attribute, which is meant to be taken advantage
by the frontend, and states that the memory pointed to by the argument
is dead upon function return. As with `byval`, it is supposed to be
used for passing aggregates by value. The difference lies in the ABI:
`byval` implies that the pointer is explicitly passed as argument to
the callee (during codegen the copy is emitted as per byval contract),
whereas a `dead_on_return`-marked argument implies that the copy
already exists in the IR, is located at a specific stack offset within
the caller, and this memory will not be read further by the caller upon
callee return – or otherwise poison, if read before being written.

RFC: https://discourse.llvm.org/t/rfc-add-dead-on-return-attribute/86871.

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