Draft: Desugar RecordUpd at type checking, fixes #18802

Summary of works as of Pipelines 32:

1. Implementation of refactoring in Tc
2. Make Hs/Utils.hs compiled, see #21158 (closed)
3. Specify type for mod_iface

todo

• add test
• updates related to notes
• commit message
• clean RecordUpd related in HsToCore/Expr.hs

!7981 (merged) is created to continue this work.