[SYCL] h_item move members should be explicitly noexcept and follow the rule of five #23397

Describe the bug

Follow-up to #23184: h_item's move constructor and move assignment are = default without the noexcept required since KhronosGroup/SYCL-Docs#1044. It also declares only four of the five special members, so it's missing the destructor that the rule of five requires (4.5.3).

To reproduce

1. Include a code snippet that is as short as possible
2. Specify the command which should be used to compile the program
3. Specify the command which should be used to launch the program
4. Indicate what is wrong and what was expected

Environment

• OS: [e.g Windows/Linux]
• Target device and vendor: [e.g. Intel GPU]
• DPC++ version: [e.g. commit hash or output of clang++ --version]
• Dependencies version: [e.g. the output of sycl-ls --verbose]

Additional context

The fix in sycl/include/sycl/h_item.hpp:

h_item(h_item &&hi) noexcept = default;
h_item &operator=(h_item &&hi) noexcept = default;
~h_item() = default;

h_item stays trivially copyable and trivially destructible with this change. I will work on this PR.