[CUDA][HIP] check dtor in deferred diag (#129117)

Currently the deferred diag fails to diagnose calling of host function
in host device function in device compilation triggered by destructors.

This can be further divided into two issuse:

1. the deferred diag visitor does not visit dtor of member and parent
class when visiting dtor, which it should

2. the deferred diag visitor does not visit virtual dtor of explicit
template class instantiation, which it should

Due to these issues, some constexpr functions which call host functions
are emitted on device side, which causes undefind symbols in linking
stage, as revealed by
https://github.com/llvm/llvm-project/issues/108548

By fixing these issue, clang will diag the issues early during
compilation instead of linking.

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