We have amdgpu_gfx functions that have high register pressure. If
we do not reserve VGPR for SGPR spill, we will fall into the path
to spill the SGPR to memory, which does not only have correctness issue,
but also have really bad performance.
I don't know why there is the check for hasStackObjects(), in our case,
we don't have stack objects at the time of finalizeLowering(). So just
remove the check that we always reserve a VGPR for possible SGPR spill
in non-entry functions.