[tests] Support "No GPU" environemnt

[atamazov]

The original CMakeLists.txt has the detection of the "NO GPU case" and then

if(MIOPEN_NO_GPU)
    set(SKIP_ALL_EXCEPT_TESTS test_include_inliner test_kernel_build_params
            test_test_errors test_type_name test_tensor_test test_sqlite_perfdb test_sequences
            test_pooling3d test_perfdb)
endif()

If we want the non-discrete gtest to work without GPU (like the original make check), then we need to fully port MIOPEN_NO_GPU functionality.

Originally posted by @atamazov in https://github.com/ROCm/MIOpen/issues/2909#issuecomment-2067364384

---

[Attribution] @junliume @JehandadKhan

• https://github.com/ROCm/MIOpen/labels/testing
• https://github.com/ROCm/MIOpen/labels/GTest
• https://github.com/ROCm/MIOpen/labels/urgency_normal
• https://github.com/ROCm/MIOpen/labels/value_unknown