feat!: add memo to IBC transfers of ICS rewards (backport #2290)

[mergify]

Description

Closes: #1634

TODO:

• add e2e tests
• add info about migration needed on the consumer (new param needs to be initialized)
• add changelog entries
• backport to v4.5.x so it can be used by consumers with SDK 0.47

---

Author Checklist

All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow up issues.

I have...

• Included the correct type prefix in the PR title
• Added ! to the type prefix if the change is state-machine breaking
• Confirmed this PR does not introduce changes requiring state migrations, OR migration code has been added to consumer and/or provider modules
• Targeted the correct branch (see PR Targeting)
• Provided a link to the relevant issue or specification
• Followed the guidelines for building SDK modules
• Included the necessary unit and integration tests
• Added a changelog entry to CHANGELOG.md
• Included comments for documenting Go code
• Updated the relevant documentation or specification
• Reviewed "Files changed" and left comments if necessary
• Confirmed all CI checks have passed
• If this PR is library API breaking, bump the go.mod version string of the repo, and follow through on a new major release

Reviewers Checklist

All items are required. Please add a note if the item is not applicable and please add
your handle next to the items reviewed if you only reviewed selected items.

I have...

• confirmed the correct type prefix in the PR title
• confirmed ! the type prefix if the change is state-machine breaking
• confirmed this PR does not introduce changes requiring state migrations, OR confirmed migration code has been added to consumer and/or provider modules
• confirmed all author checklist items have been addressed
• reviewed state machine logic
• reviewed API design and naming
• reviewed documentation is accurate
• reviewed tests and test coverage

---

This is an automatic backport of pull request #2290 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 0d78295 has failed:

On branch mergify/bp/release/v5.2.x/pr-2290
Your branch is up to date with 'origin/release/v5.2.x'.

You are currently cherry-picking commit 0d782959.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	new file:   .changelog/unreleased/features/2290-add-memo-to-ICS-rewards.md
	new file:   .changelog/unreleased/state-breaking/2290-add-memo-to-ICS-rewards.md
	modified:   UPGRADING.md
	modified:   proto/interchain_security/ccv/v1/shared_consumer.proto
	modified:   tests/e2e/action_rapid_test.go
	modified:   tests/e2e/state.go
	modified:   tests/e2e/state_rapid_test.go
	modified:   tests/e2e/testlib/types.go
	modified:   tests/mbt/driver/setup.go
	modified:   x/ccv/consumer/keeper/distribution.go
	modified:   x/ccv/consumer/keeper/params.go
	modified:   x/ccv/consumer/keeper/params_test.go
	modified:   x/ccv/consumer/migrations/v3/legacy_params.go
	modified:   x/ccv/consumer/types/genesis_test.go
	modified:   x/ccv/consumer/types/params_test.go
	modified:   x/ccv/types/params.go
	new file:   x/ccv/types/shared_params_test.go
	modified:   x/ccv/types/wire.go
	modified:   x/ccv/types/wire_test.go

Unmerged paths:
  (use "git add/rm <file>..." as appropriate to mark resolution)
	both modified:   tests/e2e/actions.go
	both modified:   tests/e2e/steps_democracy.go
	deleted by us:   tests/e2e/steps_inactive_vals.go
	both modified:   tests/e2e/test_driver.go
	both modified:   tests/e2e/v4/state.go
	both modified:   x/ccv/provider/ibc_middleware.go
	deleted by us:   x/ccv/provider/keeper/consumer_lifecycle.go
	deleted by us:   x/ccv/provider/keeper/consumer_lifecycle_test.go
	both modified:   x/ccv/provider/keeper/grpc_query.go
	both modified:   x/ccv/provider/types/errors.go
	both modified:   x/ccv/provider/types/msg.go
	both modified:   x/ccv/provider/types/msg_test.go
	both modified:   x/ccv/types/errors.go
	both modified:   x/ccv/types/shared_consumer.pb.go
	both modified:   x/ccv/types/shared_params.go

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally