Move `IS_TYPED_DATA` in RBasic.flags

Ref: https://github.com/ruby/ruby/pull/14134#issuecomment-3207733725

We can't safely use low-bit pointer tagging anymore because `RTypedData.type`
lines up with `RData.dfree` and there is no aligment guarantee on function
pointers, as evidenced by `memcached` and `gpgme` gems.

We also can't use FL_USER* for this, because extensions may use these
for other purposes.

Using a general flag for this is a bit unfortunate, as general flags
are hard to come by, however I recently freed several of them, and
we still have two or three free ones left.

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