[llvm] [AArch64] Don't emit stack restore for SME ZA non-sibling tail calls (PR #224721)

[Benjamin Maxwell via llvm-commits]

================

----------------
MacDue wrote:

One concern I have though, is I believe preventing the `IsSibCall` was done here  as sibling tail calls do not create a `CALLSEQ_START`, which is (currently) required to glue the `ZAMarkerNode` to. If the `IsSibCall` check was updated we'd still need to glue the marker to some node before the call (and possibly make a small change to the SME pass to recognize that). 

https://github.com/llvm/llvm-project/pull/224721