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

[Jan Patrick Lehr via llvm-commits]

jplehr wrote:

Heu @shiltian I think this patch also broke the HIP bot: https://lab.llvm.org/buildbot/#/builders/123/builds/9031 and other OpenMP Offload bots.
Can you please take a look?

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