[CUDA][HIP] Fix device variables used by host

variables emitted on both host and device side with different addresses
when ODR-used by host function should not cause device side counter-part
to be force emitted.

This fixes the regression caused by https://reviews.llvm.org/D102237

Reviewed by: Artem Belevich

Differential Revision: https://reviews.llvm.org/D102801