[clang] [CIR][HIP] Support managed variables (PR #230910)

[Arseniy Obolenskiy via cfe-commits]

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+// RUN: echo -n "GPU binary would be here." > %t
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aobolensk wrote:

It writes a dummy fat binary for `-fcuda-include-gpubinary %t`

Copy-pasta from other tests, it is not the only one that use this approach

https://github.com/llvm/llvm-project/pull/230910