cmd/link/internal/ld: use 12.0.0 OS/SDK versions for macOS linking

Go 1.25 will require macOS 12 Monterey or later, so macOS 11 will be
unsupported. The comment here suggests using a supported macOS version,
and that it can be the most recent one.

For now, make a minimal change of going from 11.0.0 to 12.0.0 so that
the chosen version is a supported one (although not the most recent).

However, it looks like even in CL 460476 (where the comment was added)
we were staying with the macOS version that matched Go's oldest, so we
might not have have recent experience with going beyond that. Update
the comment accordingly.

For #69839.

Change-Id: I90908971b0d5a8235ce77dc6bc9649e86008270a
Cq-Include-Trybots: luci.golang.try:gotip-darwin-amd64-longtest,gotip-darwin-arm64-longtest,gotip-darwin-amd64_12,gotip-darwin-amd64_14,gotip-darwin-arm64_12,gotip-darwin-arm64_15
Reviewed-on: https://go-review.googlesource.com/c/go/+/675095
LUCI-TryBot-Result: Go LUCI <golang-scoped@luci-project-accounts.iam.gserviceaccount.com>
Reviewed-by: Cherry Mui <cherryyz@google.com>
Auto-Submit: Dmitri Shuralyov <dmitshur@golang.org>
Reviewed-by: Dmitri Shuralyov <dmitshur@google.com>

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