For the AMDGPU target if a MBB contains exec mask restore preamble, SplitEditor may get state when it cannot insert a spill instruction.
E.g. for a MIR
bb.100: %1 = S_OR_SAVEEXEC_B64 %2, implicit-def $exec, implicit-def $scc, implicit $exec
and if the regalloc will try to allocate a virtreg to the physreg already assigned to virtreg %1, it should insert spill instruction before the S_OR_SAVEEXEC_B64 instruction.
But it is not possible since can generate incorrect code in terms of exec mask.
The change makes regalloc to ignore such physreg candidates.
This test will not work in a non-debug build. It needs at least