[llvm] [AMDGPU] Still set up the two SGPRs for queue ptr even it is COV5 (PR #103490)

[Shilei Tian via llvm-commits]

shiltian wrote:

Close this one. Will do it in https://github.com/llvm/llvm-project/pull/112403.

https://github.com/llvm/llvm-project/pull/103490