This was an oversight when the GFX11 early release VGPRs optimization
was reimplemented in D153279.
Sending the DEALLOC_VGPRS message is a performance optimization so there
is no need to do it at -O0. In addition it makes some kinds of post
mortem debugging hard or impossible, since VGPR values are no longer
available to inspect at the s_endpgm instruction.
should also account for optnone on the function