[clang] [CUDA][HIP] add option -gpuinc (PR #140106)

[Yaxun Liu via cfe-commits]

yxsamliu wrote:

> > comgr is the JIT compiler for HIP on ROCm. comgr uses -nogpuinc by default. However, some users of comgr need to override that so that comgr enables the wrapper headers. We cannot simply let comgr stop using -nogpuinc by default since it will break existing comgr users. Then we need to add -gpuinc to override that.
> 
> Can we make `comgr` not to add `-nogpuinc` based on flag or whatever?

but there is other comgr user expecting comgr to have -nogpuinc by default. changing that will cause regressions.

https://github.com/llvm/llvm-project/pull/140106