[AMDGPU][SplitModule] Allow non-kernels to be treated as roots (#95902)

I initially assumed only kernels could be roots, but that is wrong. A
function with no callers also needs to be a root to ensure it is
correctly handled.
They're very rare because we usually internalize everything, and
internal functions with no callers would be deleted.

When they are present, we need to also consider their dependencies and
act accordingly. Previously, we could put a function "by default" in P0,
but it could call another function with internal linkage defined in
another module which was of course incorrect.

Fixes SWDEV-467695

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