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
beea2a9414