Initial support for return forms (#6556)

The main changes here are:
- Introducing `InitForm` and `RefForm` to represent initializing and
reference forms (the two return forms currently supported by the
parser).
- Introducing the `FormType` singleton inst to represent their type
(i.e. `Core.Form`).
- Emitting an inst representing a function's declared return form as
part of handling the function signature.

The return form inst is currently ignored. Subsequent PRs will expose it
in `SemIR::Function` and use it to determine the form of call
expressions.

toolchain/check/testdata/function/declaration/ref.carbon

@@ -0,0 +1,24 @@
+// Part of the Carbon Language project, under the Apache License v2.0 with LLVM
+// Exceptions. See /LICENSE for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+// INCLUDE-FILE: toolchain/testing/testdata/min_prelude/int.carbon
+// EXTRA-ARGS: --dump-sem-ir-ranges=only
+//
+// AUTOUPDATE
+// TIP: To test this file alone, run:
+// TIP:   bazel test //toolchain/testing:file_test --test_arg=--file_tests=toolchain/check/testdata/function/declaration/ref.carbon
+// TIP: To dump output, run:
+// TIP:   bazel run //toolchain/testing:file_test -- --dump_output --file_tests=toolchain/check/testdata/function/declaration/ref.carbon
+
+// --- fail_todo_ref_return.carbon
+
+fn F() -> ref i32;
+
+fn G() {
+  // CHECK:STDERR: fail_todo_ref_return.carbon:[[@LINE+4]]:20: error: cannot bind durable reference to non-reference value of type `i32` [ConversionFailureNonRefToRef]
+  // CHECK:STDERR:   let ref x: i32 = F();
+  // CHECK:STDERR:                    ^~~
+  // CHECK:STDERR:
+  let ref x: i32 = F();
+}