[v0.31] Require #allowAccountLinking pragma to allow use of account linking function

[turbolent]

Port #2355 to v0.31

Description

We would like deploy the feature to all networks. However, the flow-go release branch is on v0.31.
Updating to the latest Cadence version, i.e. porting onflow/flow-go#3884 to the release branch, is not an option, as it depends on other major FVM changes.

Port just the account linking pragma feature to keep changes in the coordinated network update minimal.

---

• Targeted PR against master branch
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work
• Code follows the standards mentioned here
• Updated relevant documentation
• Re-reviewed Files changed in the Github PR explorer
• Added appropriate labels

[codecov]

Codecov Report

Merging #2359 (265cf7b) into v0.31.5-account-link-pragma (7050d84) will increase coverage by 0.01%.
The diff coverage is 96.96%.

@@                       Coverage Diff                       @@
##           v0.31.5-account-link-pragma    #2359      +/-   ##
===============================================================
+ Coverage                        77.69%   77.70%   +0.01%     
===============================================================
  Files                              309      309              
  Lines                            65740    65798      +58     
===============================================================
+ Hits                             51074    51129      +55     
- Misses                           12887    12889       +2     
- Partials                          1779     1780       +1     

Flag	Coverage Δ
unittests	77.70% <96.96%> (+0.01%)	⬆️

Flags with carried forward coverage won't be shown. Click here to find out more.

Impacted Files	Coverage Δ
runtime/sema/check_pragma.go	94.33% <91.42%> (-5.67%)	⬇️
runtime/common/declarationkind.go	82.50% <100.00%> (+1.59%)	⬆️
runtime/runtime.go	85.84% <100.00%> (ø)
runtime/sema/checker.go	92.33% <100.00%> (+0.08%)	⬆️
runtime/sema/errors.go	92.92% <100.00%> (+0.01%)	⬆️

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[github-actions]

Cadence Benchstat comparison

This branch with compared with the base branch onflow:v0.31.5-account-link-pragma commit 7050d84
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