[NFC][AMDGPU] Add test showing caller/callee SGPR mismatch for inreg args (#182753)
Add a test demonstrating a bug where the caller and callee disagree on
which SGPRs hold user inreg arguments when there are enough to reach the
SGPR0-3 range.
On the callee side, `LowerFormalArguments` marks SGPR0-3 as allocated in
`CCState` before the CC analysis runs. On the caller side, `LowerCall`
adds the scratch resource to `RegsToPass` without marking SGPR0-3 in
`CCState`. This causes `CC_AMDGPU_Func` to assign user inreg args to
SGPR0-3 on the caller side (they appear free) while the callee skips
them.
In the test, the caller writes arg 0 (value 42) to s0, but the callee
reads arg 0 from s16.