[llvm] [AMDGPU] Allow amdgpu-waves-per-eu to lower target occupancy range (PR #168358)

[Kewen Meng via llvm-commits]

Kewen12 wrote:

Hi! It seems this PR failed the test in a third party library (Kokkos) that built with it. All tests pass after I revert this commit locally. 

Failed test:`Test  #5: Kokkos_CoreUnitTest_HIP ....................................Subprocess aborted***Exception`

bot: https://lab.llvm.org/buildbot/#/builders/206

https://github.com/llvm/llvm-project/pull/168358