[llvm] [AMDGPU] Skip lowerNonKernelLDSAccesses if function is declaration. (PR #106975)

[Matt Arsenault via llvm-commits]

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@@ -0,0 +1,97 @@
+; NOTE: Assertions have been autogenerated by utils/update_test_checks.py UTC_ARGS: --check-globals all --version 5
+; RUN: opt < %s -passes=amdgpu-sw-lower-lds -S -mtriple=amdgcn-amd-amdhsa | FileCheck %s
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arsenm wrote:

< %s to the end 

https://github.com/llvm/llvm-project/pull/106975