support `make_optional` for `bugprone-optional-value-conversion` in clang-tidy

[HerrCai0907]

Note: Probably also std::make_optional could be supported.

Originally posted by @PiotrZSL in #119371 (review)

[HerrCai0907]

template< class T >constexpr std::optional<std::decay_t<T>> make_optional( T&& value );
template< class T, class... Args >constexpr std::optional<T> make_optional( Args&&... args );

make_optional has two kinds of overload to make modeling harder.