[clang] Reland [CUDA][HIP] Fix CTAD for host/device constructors (#168711) (PR #170481)

[Yaxun Liu via cfe-commits]

yxsamliu wrote:

I am leaning towards deprecate host+device attr on deduction guide and disallow any host/device attr on deduction guide in the future since it will give us cleaner code. It may cause some work for existing code but it is trivial, and after that we have cleaner code and less memory burden about deduction guide.

https://github.com/llvm/llvm-project/pull/170481