[llvm] [AMDGPU] Ignore inactive VGPRs in .vgpr_count (PR #149052)

[Matt Arsenault via llvm-commits]

================
@@ -241,6 +241,9 @@ AMDGPUResourceUsageAnalysisImpl::analyzeResourceUsage(
         if (!RC || !TRI.isVGPRClass(RC))
           continue;
 
+        if (MI.isCall() || MI.isImplicitDef())
----------------
arsenm wrote:

```suggestion
        if (MI.isCall() || MI.isMetaInstruction())
```
?

https://github.com/llvm/llvm-project/pull/149052