[clang] [CIR][HIP] Handle HIP module constructor and destructor emission (PR #195391)

[David Rivera via cfe-commits]

RiverDave wrote:

Note: I've also fixed a small divergence (between cir and og) which prevented LLVM lowering. We needed the HIP kernel-handle global emitted as `ptr<func>` rather than `func`, matching the incubator/OG. Otherwise the handle initializer becomes a function-typed `GlobalViewAttr`, which direct LLVM lowering rejects as of now.

https://github.com/llvm/llvm-project/pull/195391