[SYCL] Add new aspect ext_oneapi_virtual_functions #9800

Job	Run time
detect_changes / Decide which tests could be affected by the changes	6s
build / Build + LIT	10m 2s
Decide which Arc tests to run	4s
test-perf	0s
test (Intel, ["Linux", "gen12"], ghcr.io/intel/llvm/ubuntu2204_intel_drivers:latest, -u 1001 --de... / Intel	41m 49s
test (E2E tests on Intel Arc A-Series Graphics, ["Linux", "arc"], ghcr.io/intel/llvm/ubuntu2204_i... / E2E tests on Intel Arc A-Series Graphics	1m 39s
test (NVIDIA/CUDA, ["Linux", "cuda"], ghcr.io/intel/llvm/ubuntu2204_build:latest, -u 1001 --gpus ... / NVIDIA/CUDA	24m 20s
test (E2E tests with dev igc on Intel Arc A-Series Graphics, ["Linux", "arc"], ghcr.io/intel/llvm... / E2E tests with dev igc on Intel Arc A-Series Graphics	1m 42s
	1h 19m 42s

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