[SYCL][NFC] Enable IPC tests

[KornevNikita]

UMFW-348 was fixed.

[KornevNikita]

For some reason the test is unsupported on all windows runners. Anyways, let's enable this.

[KornevNikita]

Found the reason why tests are unsupported. Re-running the pre-commit, converting to draft in case they still don't pass.

[bratpiorka]

@KornevNikita I see that the Windows tests are failing - please let me look into this

[KornevNikita]

@bratpiorka thanks, any updates?

[bratpiorka]

Hi @KornevNikita,

I have a draft PR (#21987) with changes in UR that should fix the problem. I needed also add a new UR environment flag there to enable the workaround (WA) for Windows, since the WA introduces some performance overhead that we don’t want in the default path.
I discussed this solution with the UR architect, and we agreed that adding a new environment flag is not a good idea, as users shouldn’t need to worry about the WA. Instead, this should be addressed at the application level - for example, by adding allocation hints to sycl::malloc.
This new approach is tracked internally in CMPLRLLVM-75625. Until it is implemented, the current PR needs to stay in draft status. I will also reopen UMFW-348 and link it to the CMPLRLLVM JIRA and this PR.