[llvm] AMDGPU: Do not tail call if an inreg argument requires waterfalling (PR #111002)

[LLVM Continuous Integration via llvm-commits]

llvm-ci wrote:

LLVM Buildbot has detected a new failure on builder `llvm-x86_64-debian-dylib` running on `gribozavr4` while building `llvm` at step 8 "test-build-unified-tree-check-lld".

Full details are available at: https://lab.llvm.org/buildbot/#/builders/60/builds/9381

<details>
<summary>Here is the relevant piece of the build log for the reference</summary>

```
Step 8 (test-build-unified-tree-check-lld) failure: 1200 seconds without output running [b'ninja', b'check-lld'], attempting to kill
...
PASS: lld :: ELF/many-sections.s (2981 of 2991)
PASS: lld :: MachO/weak-reference.s (2982 of 2991)
PASS: lld :: MachO/loh-adrp-add.s (2983 of 2991)
PASS: lld :: wasm/lto/thinlto.ll (2984 of 2991)
PASS: lld :: MachO/arm64-thunks.s (2985 of 2991)
PASS: lld :: wasm/libsearch.s (2986 of 2991)
PASS: lld :: MachO/order-file.s (2987 of 2991)
PASS: lld :: MachO/weak-definition-direct-fetch.s (2988 of 2991)
PASS: lld :: ELF/relocatable-many-sections.s (2989 of 2991)
PASS: lld :: MinGW/driver.test (2990 of 2991)
command timed out: 1200 seconds without output running [b'ninja', b'check-lld'], attempting to kill
process killed by signal 9
program finished with exit code -1
elapsedTime=1213.052994

```

</details>

https://github.com/llvm/llvm-project/pull/111002