[SPIRV] Handle `externally_initialized` for AMDGCN flavoured SPIRV (#175277)
SPIR-V doesn't currently have a way to encode the `externally_initialized` LLVM concept. Unfortunately, certain HIP constructs (e.g. `__managed__` or `__constant__` variables) rely on it. Hence, this patch allows AMDGCN flavoured SPIR-V to encode `externally_initialized` via the `HostAccessINTEL` decoration, which approximates some of the semantics; the decoration is handled during reverse translation. It also appears that we never fully implemented the decoration, which I intend to handle in a subsequent, independent patch.