Reland "[CUDA][HIP] Fix overloading resolution in global var init" (#65606)

https://reviews.llvm.org/D158247 caused regressions for HIP on Windows
and was reverted.

A reduced test case is:

```
typedef void (__stdcall* funcTy)();
void invoke(funcTy f);

static void __stdcall callee() noexcept {
}

void foo() {
   invoke(callee);
}
```

It is due to clang missing handling host/device attributes for calling
convention at a few places

This patch fixes that.