[AMDGPU] Add an asm directive to track code_object_version (#76267)

Named '.amdhsa_code_object_version'. This directive sets the
e_ident[ABIVERSION] in the ELF header, and should be used as the assumed
COV for the rest of the asm file.

This commit also weakens the --amdhsa-code-object-version CL flag.
Previously, the CL flag took precedence over the IR flag. Now the IR
flag/asm directive take precedence over the CL flag. This is implemented
by merging a few COV-checking functions in AMDGPUBaseInfo.h.