[UR] Split the UNIFIED_RUNTIME_TAG to its own file (#15809)

With current repo setup, we need to update UNIFIED_RUNTIME_TAG
constantly. This is creating conflicts when doing merge from other
branches. To faciliate the automation to handle such conflicts,
we would prefer to split the tag into into own file, the automation
will then be triggereed whenever the file changes (implying UR tag
change).

---------

Co-authored-by: Udit Agarwal <[email protected]>

Author: jsji

.github/CODEOWNERS

@@ -36,6 +36,7 @@ sycl/doc/extensions/ @intel/dpcpp-specification-reviewers
 
 # Unified Runtime
 sycl/cmake/modules/FetchUnifiedRuntime.cmake @intel/unified-runtime-reviewers
+sycl/cmake/modules/UnifiedRuntimeTag.cmake @intel/unified-runtime-reviewers
 sycl/include/sycl/detail/ur.hpp @intel/unified-runtime-reviewers
 sycl/source/detail/posix_ur.cpp @intel/unified-runtime-reviewers
 sycl/source/detail/ur.cpp @intel/unified-runtime-reviewers

sycl/cmake/modules/FetchUnifiedRuntime.cmake

@@ -117,13 +117,7 @@ if(SYCL_UR_USE_FETCH_CONTENT)
   endfunction()
 
   set(UNIFIED_RUNTIME_REPO "https://github.com/oneapi-src/unified-runtime.git")
-  # commit c742ca49efb12380a35b8b0b467e6577ab8174ce
-  # Merge: 3a8bf2c5 504d3b63
-  # Author: Kenneth Benzie (Benie) <[email protected]>
-  # Date:   Mon Oct 21 11:55:23 2024 +0100
-  #     Merge pull request #2131 from Bensuo/ben/command-handle-fix
-  #     [EXP][CMDBUF] Make command handle behaviour consistent
-  set(UNIFIED_RUNTIME_TAG c742ca49efb12380a35b8b0b467e6577ab8174ce)
+  include(${CMAKE_CURRENT_SOURCE_DIR}/cmake/modules/UnifiedRuntimeTag.cmake)
 
   set(UMF_BUILD_EXAMPLES OFF CACHE INTERNAL "EXAMPLES")
   # Due to the use of dependentloadflag and no installer for UMF and hwloc we need

sycl/cmake/modules/UnifiedRuntimeTag.cmake

@@ -0,0 +1,7 @@
+# commit c742ca49efb12380a35b8b0b467e6577ab8174ce
+# Merge: 3a8bf2c5 504d3b63
+# Author: Kenneth Benzie (Benie) <[email protected]>
+# Date:   Mon Oct 21 11:55:23 2024 +0100
+#     Merge pull request #2131 from Bensuo/ben/command-handle-fix
+#     [EXP][CMDBUF] Make command handle behaviour consistent
+set(UNIFIED_RUNTIME_TAG c742ca49efb12380a35b8b0b467e6577ab8174ce)