[mlir][linalg] BufferizeToAllocationOp: fix side effects (#72986)

`bufferize_to_allocation` does not bufferize/replace targeted ops if
`bufferize_destination_only` is set.

Fixes #72931.

mlir/lib/Dialect/Linalg/TransformOps/LinalgTransformOps.cpp

@@ -289,7 +289,13 @@ DiagnosedSilenceableFailure transform::BufferizeToAllocationOp::apply(
 
 void transform::BufferizeToAllocationOp::getEffects(
     SmallVectorImpl<MemoryEffects::EffectInstance> &effects) {
-  consumesHandle(getTarget(), effects);
+  if (getBufferizeDestinationOnly()) {
+    // The destination is replaced with a newly allocated buffer, but the op
+    // itself remains in place.
+    onlyReadsHandle(getTarget(), effects);
+  } else {
+    consumesHandle(getTarget(), effects);
+  }
   producesHandle(getAllocatedBuffer(), effects);
   producesHandle(getNewOps(), effects);
   modifiesPayload(effects);