[AMDGPU] Set implicit arg attributes for indirect calls

This patch adds attributes corresponding to
implicits to functions/kernels if
1. it has an indirect call OR
2. it's address is taken.

Once such attributes are set, rest of the codegen would work
out-of-box for indirect calls. This patch eliminates
the potential overhead -fixed-abi imposes even though indirect functions
calls are not used.

Reviewed By: arsenm

Differential Revision: https://reviews.llvm.org/D99347