cmLinkItem: Convert to a "sum type" over a string and target pointer

Avoid exposing the item name implicitly as std::string.  When the item
is a target, avoid storing a second copy of its name.

Most link item construction is paired with calls to `FindTargetToLink`
to get the possible target pointer.  Rename these methods to
`ResolveLinkItem` and refactor them to construct the entire item.

bootstrap

@@ -352,6 +352,7 @@ CMAKE_CXX_SOURCES="\
   cmInstallTargetsCommand \
   cmInstalledFile \
   cmLinkDirectoriesCommand \
+  cmLinkItem \
   cmLinkLineComputer \
   cmListCommand \
   cmListFileCache \