For better support of the CUDA profiling tools with the optimized code
we should be able to emit .target directive without debug option.
This is required as .line and .file directives must be emitted, but
the DWARF sections should be ignored. ptxas does not support compilation
of the modules with the enabled debug info when optimization level is
0, but allows to emit linenumbers for the profilers.
-no-cuda-debug option disables emission of the debug option, but not
the emission of the debug info itself.