Fix errors when compiling for MSVC target (#33816)
https://github.com/llvm/llvm-project/pull/71148/ implemented
attribute gcc_struct. This PR resulted in errors thrown
during SYCL device compilation when compiling for Windows
target. The errors were thrown because the PR introduced a
check for MSVC Record Layout used on non-Windows ABI.
This check was hit by SYCL device compilation because
of difference in host vs device targets.
This PR fixes sycl-intelfpga-bitint.cpp in
[CMPLRLLVM-72407](https://jira.devtools.intel.com/browse/CMPLRLLVM-72407)
