[clang] [CUDA][HIP] fix virtual dtor host/device attr (PR #128926)

[Artem Belevich via cfe-commits]

Artem-B wrote:

Would it make sense to separate into separate patches deferred diag fix (1a/1b on your list) from inference of destructor attributes?

Deferred diags fix is straightforward, but destructor attribute inference may need a longer discussion.

https://github.com/llvm/llvm-project/pull/128926