[llvm] [libsycl] Add USM alloc & release funcs (PR #181120)

[Dmitry Rogozhkin via llvm-commits]

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@@ -0,0 +1,33 @@
+// REQUIRES: any-device
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dvrogozh wrote:

What is phase0? Seems to attribute to some internal milestone or debug left over. Better to give tests meaningful technical names.

https://github.com/llvm/llvm-project/pull/181120