[llvm] [llvm] Consistently respect `naked` fn attribute in `TargetFrameLowering::hasFP()` (PR #106014)

[Alexander Richardson via llvm-commits]

https://github.com/arichardson approved this pull request.

This looks good to me for architectures that I know about. Probably good to wait until someone who is familiar with the GPU/BPF architectures also approves this before committing.

https://github.com/llvm/llvm-project/pull/106014