[CUDA/SPIR-V] Force passing aggregate type byval

This patch forces copying aggregate type in kernel arguments by value when
compiling CUDA targeting SPIR-V. The original behavior is not passing by value
when there is any of destructor, copy constructor and move constructor defined
by user. This patch makes the behavior of SPIR-V generated from CUDA follow
the CUDA spec
(https://docs.nvidia.com/cuda/cuda-c-programming-guide/index.html#global-function-argument-processing),
and matches the NVPTX
implementation (
https://github.com/llvm/llvm-project/blob/41958f76d8a2c47484fa176cba1de565cfe84de7/clang/lib/CodeGen/TargetInfo.cpp#L7241).

Differential Revision: https://reviews.llvm.org/D130387