Forbid taking references of transaction roles

[turbolent]

Work towards #2177

Description

As suggested in #2257 (comment), given that transaction roles are not first-class values, we should also forbid taking references to them.

Maybe we should also do this for other non-movable value types, like transactions, in Stable Cadence?

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[SupunS]

Thank you for adding this!

Yeah, it makes sense to extend this for transactions too.

[turbolent]

@dsainati1 Could you please have a look?

[github-actions]

Cadence Benchstat comparison

This branch with compared with the base branch onflow:feature/extended-transaction-format commit fa4cf3d
The command for i in {1..N}; do go test ./... -run=XXX -bench=. -benchmem -shuffle=on; done was used.
Bench tests were run a total of 7 times on each branch.

Collapsed results for better readability