This is a reland of 44708a5b

Original change's description:
> [compiler, heap] Create LocalHeap outside of ExecuteJob
>
> Create LocalHeap directly in the Task or in GetOptimizedCodeNow and
> pass its reference as argument to ExecuteJob. This allows us to create
> LocalHeap differently for the main and background thread, e.g. by
> passing an additional argument to the constructor in the future.
> It will be required in the future anyways when the main thread will
> have its own LocalHeap/LocalIsolate.
>
> Extending the scope of LocalHeap, also made
> HandleBase::IsDereferenceAllowed more precise and uncovered two
> potential issues: heap accesses in
> OptimizingCompileDispatcher::CompileNext and PipelineImpl::AssembleCode
> with --code-comments.
>
> LocalHeap can now be created in the parked state. Also fixed a data
> race with LocalHeap's destructor publishing write barrier entries
> without holding the lock.
>
> Bug: v8:10315
> Change-Id: I9226972601a07b87108cd66efbbb6a0d118af58d
> Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/2460818
> Commit-Queue: Georg Neis <neis@chromium.org>
> Reviewed-by: Leszek Swirski <leszeks@chromium.org>
> Reviewed-by: Santiago Aboy Solanes <solanes@chromium.org>
> Reviewed-by: Georg Neis <neis@chromium.org>
> Reviewed-by: Ulan Degenbaev <ulan@chromium.org>
> Cr-Commit-Position: refs/heads/master@{#70521}

Bug: v8:10315
Change-Id: I4c459fd6dfb98d47fc9941c0dc6864bf5a1d2d3e
Reviewed-on: https://chromium-review.googlesource.com/c/v8/v8/+/2474788Reviewed-by: Ulan Degenbaev <ulan@chromium.org>
Reviewed-by: Santiago Aboy Solanes <solanes@chromium.org>
Reviewed-by: Georg Neis <neis@chromium.org>
Reviewed-by: Leszek Swirski <leszeks@chromium.org>
Commit-Queue: Dominik Inführ <dinfuehr@chromium.org>
Cr-Commit-Position: refs/heads/master@{#70560}