[AMDGPU] Add test for GCNRegPressure tracker bug (#73786)

Add a test to document an existing problem in GCNRegPressure tracker.

The upward tracker does not count the registers used (16 of them) in
movrel instruction (for example V_INDIRECT_REG_WRITE_MOVREL_B32_V16).

The downward tracker counts the registers but reports a mismatch:
%0:L0000000000000C00 isn't found in LIS reported set