Using `group_barrier` from virtual functions leads to `UR_RESULT_ERROR_PROGRAM_LINK_FAILURE`

### Describe the bug

`sycl/test-e2e/VirtualFunctions/misc/group-barrier.cpp` that is added by #15067 fails on GPU when we link device images at runtime with `UR_RESULT_ERROR_PROGRAM_LINK_FAILURE`.

### To reproduce

That's an in-tree e2e test, it should be clear how to reproduce it.

### Environment

- OS: Linux
- Target device and vendor: I've only checked PVC, but that's unlikely device-specific
- DPC++ version: most recent intel/llvm build
- Dependencies version: I have [NEO 24.22.29735.20](https://github.com/intel/compute-runtime/releases/tag/24.22.29735.20) installed on my machine

### Additional context

If I capture SPIR-V files that we send to IGC, reverse translate them into LLVM IR and link manually using `llvm-link` that operation succeeds, which makes me think that this is actually an IGC issue.