[CIR] Skip ABI classification for an incomplete-record declaration (#218786)
A `cir.func` declaration whose signature carries an incomplete record by
value caused the pass to fail the whole module.
C++ requires a complete type at any call or definition, so only a
declaration can carry this shape, and no translation unit anywhere can
ever call or define it with real argument data. Classic CodeGen skips
full ABI lowering rather than attempting one. We now leave such a
declaration unclassified and match classic.
Assisted-by: Cursor / claude-opus-5