`ElementRef` is declared in ViewEngine but it sub-classed in Ivy. This creates a circular
dependency between ViewEngine `ElementRef` which needs to declare `__NG_ELEMENT_ID__` and
ivy factory which needs to create it. The workaround used to be to pass the `ElementRef`
through stack but that created a very convoluted code. This refactoring simply bundles the
two files together and removes the stack workaround making the code simpler to follow.
PR Close#39621