A shader stored the live mask (initial exec mask) in an SGPR which was then
spilled during register allocation. The allocator quite reasonably
optimized turned the spill into
v_writelane_b32 %vgpr, exec_lo, N v_writelane_b32 %vgpr, exec_hi, N+1
at the beginning of the shader, confusing the SGPR accounting.
No test case, because si-sgpr-spill.ll together with an upcoming patch for
WQM handling exhibits the problem.