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

[Yaxun Liu via cfe-commits]

yxsamliu 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.

will separate the deferred diag change to another PR

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