gh-144540: Add _MAKE_HEAP_SAFE uop to eliminate unnecessary refcount operations in RETURN_VALUE and YIELD_VALUE

[cocolato]

Split RETURN_VALUE and YIELD_VALUE into macro form with a new _MAKE_HEAP_SAFE micro-op,
so the tier2 optimizer can eliminate unnecessary PyStackRef_MakeHeapSafe() calls
when the value is already heap-safe (owned or immortal).

• Issue: Optimize reference tracking and eliminate branching during returns and yields #144540

[markshannon]

@cocolato in future can you avoid referencing the meta-issue in PRs. Make a new issue if you need to. I've done that for this PR already.

[markshannon]

The removal of the "heap safe" check can be done for any return and for yields as well.
If we split the instructions into micro-ops it makes the optimizations simpler and more effective.
#144540

[cocolato]

@cocolato in future can you avoid referencing the meta-issue in PRs. Make a new issue if you need to. I've done that for this PR already.

Sorry about that, and thanks for letting me know! I've updated the code.