[riot-notifications] [RIOT-OS/RIOT] sys: Add helpers for pointer tagging (#15440)

[benpicco]

@benpicco approved this pull request.

This is pretty straightforward.
I don't yet see how this would be used (if you have a struct anyway, might as well extend it by another member), but it's obvious how it works and it's good to have the tool available if they are needed.

Please squash 



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