Filter tests based on toolchain capabilities

[nashif]

Is your enhancement proposal related to a problem? Please describe.
There is no way to filter test based on toolchain capabilities.

Describe the solution you'd like
Provide a way to filter testcases based on the toolchain being used. For example, if a toolchain does not support newlib, tests that require newlib should not be built or tests. Until now we have been doing this based on the platforms which does not scale, the feature is missing in the toolchain, not the platform.

Describe alternatives you've considered

• mark toolchains with their capabilities and filter based on cmake cache variables in sanitycheck (see proposed Filter tests based on CMake variables. #12393 )
• add toolchain kconfig files (less preferred, we want to be able to support toolchain files at some point and adding a kconfig layer on top is not natural, kconfig is used for Zephyr configuration, not the toolchain.

Additional context
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