[llvm] [AMDGPU] Still set up the two SGPRs for queue ptr even it is COV5 (PR #112403)

[Shilei Tian via llvm-commits]

shiltian wrote:

Created https://github.com/llvm/llvm-project/issues/113782 to track the issue.

https://github.com/llvm/llvm-project/pull/112403