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

[Yaxun Liu via cfe-commits]

yxsamliu wrote:

> Could you first land the two reverts ([511cecf](https://github.com/llvm/llvm-project/commit/511cecff7f76958ebfe713189bc106615763b64a) and [e9a8e90](https://github.com/llvm/llvm-project/commit/e9a8e906d4c14eb4b317a7420b9bba3dc7321ba2)) and then have the third commit properly reviewed? @Artem-B may be unavailable for a few more days, but we'd like a fix/revert to land very soon.

sure

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