[SYCL] Port LocalAccessorToSharedMemory and GlobalOffset to new PM

[jchlanda]

As discussed here: #5149 (comment) LocalAccessorToSharedMemory and GlobalOffset passes should be ported to the new Pass Manager.

Work has already been done on the porting here: #3264

Local accessor has been generalised to work on both NVPTX and AMDGPU backends (#5149), it's likely that global offsets pass will undergo a similar generalisation.