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

[Ivan Kosarev via llvm-commits]

kosarev wrote:

@shiltian This seems to unintentionally add the binary file llvm/test/CodeGen/AMDGPU/amdhsa-kernarg-preload-num-sgprs.o to tests.

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