✨ Add IPO Passes to mqt-cc

[DRovara]

Description

Note: This PR is currently just in a draft state, used for comparison purposes. I am planning to set up individual, smaller PRs for the specific larger sub-parts of this PR. Feel free to ignore

This PR adds Inter-Procedural Optimization (IPO) passes to mqt-cc. It allows the compiler framework to perform optimizations on quantum programs that include subroutines, allowing for the reduction of runtime resources even for complex quantum programs.

AI Assistance notes: Gemini 3.0 Pro, Gemini 3.1 Pro, and Claude Sonnet 4.x were used to generate parts of the code and discuss and plan algorithms.

Checklist

• The pull request only contains commits that are focused and relevant to this change.
• I have added appropriate tests that cover the new/changed functionality.
• I have updated the documentation to reflect these changes.
• I have added entries to the changelog for any noteworthy additions, changes, fixes, or removals.
• I have added migration instructions to the upgrade guide (if needed).
• The changes follow the project's style guidelines and introduce no new warnings.
• The changes are fully tested and pass the CI checks.
• I have reviewed my own code changes.

If PR contains AI-assisted content:

• I have disclosed the use of AI tools in the PR description as per our AI Usage Guidelines.
• AI-assisted commits include an Assisted-by: [Model Name] via [Tool Name] footer.
• I confirm that I have personally reviewed and understood all AI-generated content, and accept full responsibility for it.