[SPIR-V] Mark currently failing tests as XFAIL (#73858)

These tests are currently failing and their fix is being tracked in
Issue #60133. Marking them as XFAIL for now will get the test suite to a
passing state so we can work on adding a GitHub action to automatically
run these tests on a PR bot to help keep the tree green.

Also removed the no-longer supported -opaque-pointers=0 flag from the
couple tests where it was remaining.