[Transforms][LICM] A test case for the upcoming fix D152281 for the issue with...

[Transforms][LICM] A test case for the upcoming fix D152281 for the issue with reassociation profitability

This commit introduces a test for the upcoming change addressing
the following issue: https://github.com/llvm/llvm-project/issues/62736

Reviewed By: qcolombet

Differential Revision: https://reviews.llvm.org/D152282