Transition the linker flag for the toolchain_ld_base and
toolchain_ld_cpp macros to linker flag properties.
This work follows the toolchain abstraction started in PR#24851.
toolchain_ld_base() was intended for base linker flags, but has slowly
become a 'set-any-linker-flag-here' and thus having several
`if(<check>)` or `<func>_ifdef(<check> ...)`.
Move the check to the top-level Zephyr CMakeLists.txt file, so that it
becomes cleaner which part is responsible for setting a value, and then
move the actual value (the linker flag) definition to the linker flag
property location.
It also helps adding support for new linkers, as it becomes clearer
which linker flags Zephyr always expects, for example `base` and
`cpp_base`, as well as those settings which are targeting for a given
purpose, such as linker sort alignment.
It also makes it clearer when those are used, for example in top-level
CMakeLists.txt with CONFIG_LINKER_SORT_BY_ALIGNMENT compared to this
information being buried in a linker support macro.
Signed-off-by: Torsten Rasmussen <Torsten.Rasmussen@nordicsemi.no>