[SYCL] Add link graph utility (#17111)

This commit adds a new LinkGraph utility object intended to be used for
resolving device binary image dependencies during linking. This commit
only adds the implementation of the utility as well as testing for it.
Utilizing the link graph utility will be introduced in a later patch.

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Signed-off-by: Larsen, Steffen <steffen.larsen@intel.com>

Author: steffenlarsen