[AMDGPU] Introduce Offset field in SGPR spill Pseudos
Currently, SGPR spill pseudo-instructions lack
an offset field to represent non-zero stack offsets.
This patch introduces an additional offset field to
SGPR spill pseudo-instructions and updates all
relevant passes that handle spill lowering to support
this new field. This field is essential for a future
patch that implements subreg reload of tuple registers
from their stack location during RA.