[NewPM][AMDGPU] Port amdgpu-lower-kernel-attributes

And add it to the AMDGPU opt pipeline.

This is a function pass instead of a module pass (like the legacy pass)
because it's getting added to a CGSCCPassManager, and you can't put a
module pass in a CGSCCPassManager.

Reviewed By: arsenm

Differential Revision: https://reviews.llvm.org/D93885