This patch adds tests to check that for each CPU / architecture currently tested in test/CodeGen/ARM/build-attributes.ll, the Tag_ABI_FP_rounding attribute is "correctly" emitted. Since we appear to shooting for GCC compatibility, that's the justification for this default: GCC does it. This default is an ABI compliant choice.
There's not functional change in this patch, just adding tests for the current behaviour.