[Clang] Respect MS layout attributes during CUDA/HIP device compilation (#146620) This patch fixes an issue where Microsoft-specific layout attributes, such as __declspec(empty_bases), were ignored during CUDA/HIP device compilation on a Windows host. This caused a critical memory layout mismatch between host and device objects, breaking libraries that rely on these attributes for ABI compatibility. The fix introduces a centralized hasMicrosoftRecordLayout() check within the TargetInfo class. This check is aware of the auxiliary (host) target and is set during TargetInfo::adjust if the host uses a Microsoft ABI. The empty_bases, layout_version, and msvc::no_unique_address attributes now use this centralized flag, ensuring device code respects them and maintains layout consistency with the host. Fixes: https://github.com/llvm/llvm-project/issues/146047
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