Revert "[CUDA][HIP] make trivial ctor/dtor host device (#72394)"

This reverts commit 27e6e4a4.

This patch is reverted due to regression. A testcase is:

`template <class T>
struct ptr {
    ~ptr() { static int x = 1;}
};

template <class T>
struct Abc : ptr<T> {
 public:
  Abc();
  ~Abc() {}
};

template
class Abc<int>;
`