Registers for tail call return should not be clobbered by callee.
So we need a sub-class of SGPR_64 (excluding callee saved registers (CSR)) to hold
the tail call return address.
Because GFX and C calling conventions have different CSR, we need to define
the sub-class separately. This work is an extension of D147096 with the
consideration of GFX calling convention.
Based on the calling conventions, different instructions will be selected with
different sub-class of SGPR_64 as the input.
Could define a common SDTypeProfile and avoid duplicating it between the two