[AMDGPU] Ignore inactive VGPRs in .vgpr_count (#149052)

When using the `amdgcn.init.whole.wave` intrinsic, we add dummy VGPR
arguments with the purpose of preserving their inactive lanes. The
pattern may look something like this:

```
entry:
  call amdgcn.init.whole.wave
  branch to shader or tail

shader:
  $vInactive = IMPLICIT_DEF ; Tells regalloc it's safe to use the active lanes
  actual code...

tail:
  call amdgcn.cs.chain [...], implicit $vInactive
```

We should not report these VGPRs in the `.vgpr_count` metadata. This
patch achieves that goal by ignoring meta instructions and calls. This should
be safe since if those registers are actually used in any other context,
they will be counted there. The same reasoning applies in the general
case, so we don't explicitly check for the existence of `init.whole.wave`.

This is a reworked version of #133242, which was reverted in #144039
and split into smaller bits.