[CUDA][HIP] ignore implicit host/device attr for override (llvm#72815)

When deciding whether a previous function declaration is an overload or
override, implicit host/device attrs should not be considered.

This fixes the failure for the following code:

`template <typename T>
class C {
    explicit C() {};
};

template <> C<int>::C() {};
`

The issue was introduced by
llvm#72394

sine the template specialization is treated as overload due to implicit
host/device attrs are considered for overload/override differentiation.

clang/lib/Sema/SemaOverload.cpp

@@ -1491,8 +1491,10 @@ static bool IsOverloadOrOverrideImpl(Sema &SemaRef, FunctionDecl *New,
     // Don't allow overloading of destructors.  (In theory we could, but it
     // would be a giant change to clang.)
     if (!isa<CXXDestructorDecl>(New)) {
-      Sema::CUDAFunctionTarget NewTarget = SemaRef.IdentifyCUDATarget(New),
-                               OldTarget = SemaRef.IdentifyCUDATarget(Old);
+      Sema::CUDAFunctionTarget NewTarget = SemaRef.IdentifyCUDATarget(
+                                   New, isa<CXXConstructorDecl>(New)),
+                               OldTarget = SemaRef.IdentifyCUDATarget(
+                                   Old, isa<CXXConstructorDecl>(New));
       if (NewTarget != Sema::CFT_InvalidTarget) {
         assert((OldTarget != Sema::CFT_InvalidTarget) &&
                "Unexpected invalid target.");

clang/test/SemaCUDA/implicit-member-target-inherited.cu

@@ -39,6 +39,7 @@ struct A2_with_device_ctor {
 };
 // expected-note@-3 {{candidate constructor (the implicit copy constructor) not viable}}
 // expected-note@-4 {{candidate constructor (the implicit move constructor) not viable}}
+// expected-note@-4 {{candidate inherited constructor not viable: call to __device__ function from __host__ function}}
 
 struct B2_with_implicit_default_ctor : A2_with_device_ctor {
   using A2_with_device_ctor::A2_with_device_ctor;

clang/test/SemaCUDA/trivial-ctor-dtor.cu

@@ -38,3 +38,19 @@ struct TC : TB<T> {
 };
 
 __device__ TC<int> tc; //expected-error {{dynamic initialization is not supported for __device__, __constant__, __shared__, and __managed__ variables}}
+
+// Check trivial ctor specialization
+template <typename T>
+struct C { //expected-note {{candidate constructor (the implicit copy constructor) not viable}}
+           //expected-note@-1 {{candidate constructor (the implicit move constructor) not viable}}
+    explicit C() {};
+};
+
+template <> C<int>::C() {};
+__device__ C<int> ci_d;
+C<int> ci_h;
+
+// Check non-trivial ctor specialization
+template <> C<float>::C() { static int nontrivial_ctor = 1; } //expected-note {{candidate constructor not viable: call to __host__ function from __device__ function}}
+__device__ C<float> cf_d; //expected-error {{no matching constructor for initialization of 'C<float>'}}
+C<float> cf_h;