[llvm] [Offload] Refactor offload test requirements (PR #95196)

[Shilei Tian via llvm-commits]

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@@ -1,12 +1,9 @@
 // RUN: %libomptarget-compilexx-generic
 // RUN: %libomptarget-run-generic %fcheck-generic
 
-// UNSUPPORTED: aarch64-unknown-linux-gnu
-// UNSUPPORTED: aarch64-unknown-linux-gnu-LTO
+// REQURIES: gpu
 // UNSUPPORTED: nvptx64-nvidia-cuda
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shiltian wrote:

Can we also use `nvidia-gpu` here?

https://github.com/llvm/llvm-project/pull/95196