[SYCL-MLIR] Investigate optimization test suite failures from upstream commit

[whitneywhtsang]

#8774 merged sycl branch to sycl-mlir branch.
On of the upstream commit 18899cc causes test suite failures, so is temporarily reverted in sycl-mlir branch.
This issue is to investigate the failures and add back the reverted commit in sycl-mlir branch.

To reproduce:

git revert 
cd llvm-test-suite/build
make check-sycl-all

Failure:

Failed Tests (6):
  SYCL :: Basic/multi_ptr_legacy.cpp
  SYCL :: DiscardEvents/discard_events_accessors.cpp
  SYCL :: Regression/local-arg-align.cpp
  SYCL :: Regression/local_accessor_3d_subscript.cpp
  SYCL :: Regression/zero_size_local_accessor.cpp
  SYCL :: XPTI/buffer/accessors.cpp

[whitneywhtsang]

Reverted by #8773.