[mlir][Conversion] `FuncToLLVM`: Simplify bare-pointer handling (#96393)

Before this commit, there used to be a workaround in the
`func.func`/`gpu.func` op lowering when the bare-pointer calling
convention is enabled. This workaround "patched up" the argument
materializations for memref arguments. This can be done directly in the
argument materialization functions (as the TODOs in the code base
indicate).

This commit effectively reverts back to the old implementation
(a664c14001fa2359604527084c91d0864aa131a4) and adds additional checks to
make sure that bare pointers are used only for function entry block
arguments.

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