Allow closing upgradeable program accounts (backport #19319) (#19411)

* Allow closing upgradeable program accounts (#19319)

(cherry picked from commit a89f180145)

# Conflicts:
#	programs/bpf_loader/src/lib.rs
#	programs/bpf_loader/src/syscalls.rs
#	sdk/src/feature_set.rs

* resolve conflicts

Co-authored-by: Jack May <jack@solana.com>
Co-authored-by: Justin Starry <justin@solana.com>

sdk/cargo-build-bpf/src/main.rs

@@ -527,6 +527,8 @@ fn build_bpf_package(config: &Config, target_directory: &Path, package: &cargo_m
         println!();
         println!("To deploy this program:");
         println!("  $ solana program deploy {}", program_so.display());
+        println!("The program address will default to this keypair (override with --program-id):");
+        println!("  {}", program_keypair.display());
     } else if config.dump {
         println!("Note: --dump is only available for crates with a cdylib target");
     }