[SYCL][NewOffloadModel] Merge linux/win tests for New Offloading Model. (#20482)

Initially, the sycl-linker-wrapper-win.cpp test was introduced to check
.exe extensions. This change adapts the sycl-linker-wrapper.cpp test to
any extensions.

Also, sycl-post-link-options-win.cpp test is removed because
corresponding checks in the test are repeated in
sycl-post-link-options.cpp test.

Fixes: #17754

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Co-authored-by: Alexey Bader <alexey.bader@intel.com>

Author: maksimsab