refactor: x/upgrade as a standalone go module

[kocubinski]

Ref: #11899

The SDK module dependency graph below (generated from main 2023-01-09) shows that x/upgrade has only one dependent. If it can be removed it should be trivial to create a go.mod for this module and separate it from the SDK monolith.

x/upgrade has dependencies on the SDK modules shown below. As a part of this issue lets do a cursory review and remove them if trivial, or punt to the dependency's issue if not.

$ goFmtString="{{ \$importPath := .ImportPath }} {{ \$forTest := .ForTest }}                                                               
{{ range .Imports }} {{ if \$forTest }} {{ \$forTest }}.test {{else}} {{ \$importPath }} {{end}}-> {{ . }}
{{ end }}"
$ go list -test -f "$goFmtString" ./... | awk -F'->' '$2 ~ "github.com/cosmos/cosmos-sdk/x/"' | awk -F'->' '$2 !~ "github.com/cosmos/cosmos-sdk/x/upgrade"'   
  github.com/cosmos/cosmos-sdk/x/upgrade -> github.com/cosmos/cosmos-sdk/x/auth/types
  github.com/cosmos/cosmos-sdk/x/upgrade -> github.com/cosmos/cosmos-sdk/x/gov/types
  github.com/cosmos/cosmos-sdk/x/upgrade -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1
  github.com/cosmos/cosmos-sdk/x/upgrade/client -> github.com/cosmos/cosmos-sdk/x/gov/client
  github.com/cosmos/cosmos-sdk/x/upgrade/client/cli -> github.com/cosmos/cosmos-sdk/x/gov/client/cli
  github.com/cosmos/cosmos-sdk/x/upgrade/client/cli -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1
  github.com/cosmos/cosmos-sdk/x/upgrade/keeper -> github.com/cosmos/cosmos-sdk/x/gov/types
  github.com/cosmos/cosmos-sdk/x/upgrade/types -> github.com/cosmos/cosmos-sdk/x/auth/migrations/legacytx
  github.com/cosmos/cosmos-sdk/x/upgrade/types -> github.com/cosmos/cosmos-sdk/x/authz/codec
  github.com/cosmos/cosmos-sdk/x/upgrade/types -> github.com/cosmos/cosmos-sdk/x/gov/codec
  github.com/cosmos/cosmos-sdk/x/upgrade/types -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1
  github.com/cosmos/cosmos-sdk/x/upgrade/types -> github.com/cosmos/cosmos-sdk/x/group/codec
  github.com/cosmos/cosmos-sdk/x/upgrade.test -> github.com/cosmos/cosmos-sdk/x/auth/types
  github.com/cosmos/cosmos-sdk/x/upgrade.test -> github.com/cosmos/cosmos-sdk/x/gov/types
  github.com/cosmos/cosmos-sdk/x/upgrade.test -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1
  github.com/cosmos/cosmos-sdk/x/upgrade/client/cli.test -> github.com/cosmos/cosmos-sdk/x/gov/client/cli
  github.com/cosmos/cosmos-sdk/x/upgrade/client/cli.test -> github.com/cosmos/cosmos-sdk/x/gov/client/cli
  github.com/cosmos/cosmos-sdk/x/upgrade/client/cli.test -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1
  github.com/cosmos/cosmos-sdk/x/upgrade/keeper.test -> github.com/cosmos/cosmos-sdk/x/gov/types
  github.com/cosmos/cosmos-sdk/x/upgrade/keeper.test -> github.com/cosmos/cosmos-sdk/x/auth/types
  github.com/cosmos/cosmos-sdk/x/upgrade/keeper.test -> github.com/cosmos/cosmos-sdk/x/gov/types
  github.com/cosmos/cosmos-sdk/x/upgrade/types.test -> github.com/cosmos/cosmos-sdk/x/auth/migrations/legacytx
  github.com/cosmos/cosmos-sdk/x/upgrade/types.test -> github.com/cosmos/cosmos-sdk/x/authz/codec
  github.com/cosmos/cosmos-sdk/x/upgrade/types.test -> github.com/cosmos/cosmos-sdk/x/gov/codec
  github.com/cosmos/cosmos-sdk/x/upgrade/types.test -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1
  github.com/cosmos/cosmos-sdk/x/upgrade/types.test -> github.com/cosmos/cosmos-sdk/x/group/codec
  github.com/cosmos/cosmos-sdk/x/upgrade/types.test -> github.com/cosmos/cosmos-sdk/x/gov/types/v1beta1

List of To-dos when creating a go.mod: https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#gomod

[tac0turtle]

One thing depends on upgrade but from the things upgrade depends on is there anything we can remove? Is this part of the issue?

[kocubinski]

One thing depends on upgrade but from the things upgrade depends on is there anything we can remove? Is this part of the issue?

We don't strictly need to (since everything is still dependent on the SDK monolith) to make a standalone go module, but it's not a bad idea to remove that tech debt now if it's trivial to do so.