[llvm] [Offload] Remove handling for COV4 binaries from offload/ (PR #131033)

[Saiyedul Islam via llvm-commits]

saiislam wrote:

> Some OpenMP offload programs compiled with flang seem to crash after this change. I see crashes at offload/plugins-nextgen/amdgpu/src/rtl.cpp:3389 because ImplArgs is 0.
> 
> #132982

I am also seeing the same error for multiple test cases. It is because `if (ArgsSize == LaunchParams.Size + getImplicitArgsSize())` is false for these cases. So, we should guard access to ImplArgs.

https://github.com/llvm/llvm-project/pull/131033