timer_hal_capture_and_get_counter_value
should be placed in the IRAM for speed optimization
because the default ISR handler is placed in the IRAM.
Closes https://github.com/espressif/esp-idf/issues/12021
since the linker placement of the hal functions are controlled by the Kconfig in the driver component,
we should create the linker.lf in the driver component, not in the hal component.