Rely on executor utils to build targetlist for DML RETURNING.

Rely on executor utils to build targetlist for DML RETURNING.

This is useful because it gets rid of the sole direct user of
ExecAssignResultType(). A future commit will likely make use of that
and combine creating the targetlist with the initialization of the
result slot. But it seems like good code hygiene anyway.

Author: Andres Freund
Discussion: https://postgr.es/m/20170901064131.tazjxwus3k2w3ybh@alap3.anarazel.de