[rocm-libraries] ROCm/rocm-libraries#6304 (commit 2c98c10)

feat(ck): add SPIR-V target support

Add initial support for the amdgcnspirv target in Composable Kernel,
enabling target-agnostic SPIR-V compilation that is JIT-compiled to
native code at runtime

JIRA ID - ROCM-27738

## Motivation

Enable Composable Kernel to compile with the SPIR-V target, producing
target-agnostic SPIR-V binaries that are JIT-compiled to native GPU ISA
at runtime via comgr.

## Technical Details

<!-- Explain the changes along with any relevant GitHub links. -->

## Test Plan

  - Built with GPU_TARGETS=gfx90a;amdgcnspirv
  - Compared wall time (native vs SPIR-V), cold/hot runs

## Test Result

<!-- Briefly summarize test outcomes. -->

## Submission Checklist

- [x] Look over the contributing guidelines at
https://github.com/ROCm/ROCm/blob/develop/CONTRIBUTING.md#pull-requests.