[clang] [CUDA][HIP] allow trivial ctor/dtor in device var init (PR #73140)

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alexfh wrote:

Could you first land the two reverts (511cecff7f76958ebfe713189bc106615763b64a and e9a8e906d4c14eb4b317a7420b9bba3dc7321ba2) and then have the third commit properly reverted? @Artem-B may be unavailable for a few more days, but we'd like a fix/revert to land very soon.

https://github.com/llvm/llvm-project/pull/73140