Unused `sycl::accessor` detected only when created with `buffer.get_access(...)`

### Describe the bug

It appears that `icpx` is able to detect unused accessors only when they are created with `buffer.get_access(...)`. For example, creating them with `sycl::accessor{buffer, ...}` does not generate any warning.

### To reproduce

I have this simple program:
```c++
#include
#include
#include

#include

int main() {
const size_t n = 10;
std::vector x(n);

std::iota(x.begin(), x.end(), 1);

sycl::queue q{sycl::default_selector_v};

{
auto x_buf = sycl::buffer{x.data(), sycl::range<1>{n}};

q.submit([&](sycl::handler& cgh) {
sycl::accessor x_acc = x_buf.get_access(cgh, sycl::read_write);
auto unused_acc = sycl::accessor{x_buf, cgh, sycl::read_write};

cgh.parallel_for(sycl::range<1>{n}, [=](sycl::id<1> idx) {
x_acc[idx] *= 2;
});
});

q.wait_and_throw();
}

for(size_t i{0}; i < n; i++) {
std::cout << " x[" << i << "] = " << x.at(i) << std::endl;
}

return 0;
}
```
with an unused accessor which doesn't get detected when I compile with `icpx --std=c++17 -fsycl -Wall -Wextra -Wpedantic -Werror -Wshadow main.cpp -o main.x`.

However, If I change it to:
```c++
#include
#include
#include

#include

int main() {
const size_t n = 10;
std::vector x(n);

std::iota(x.begin(), x.end(), 1);

sycl::queue q{sycl::default_selector_v};

{
auto x_buf = sycl::buffer{x.data(), sycl::range<1>{n}};

q.submit([&](sycl::handler& cgh) {
sycl::accessor x_acc = x_buf.get_access(cgh, sycl::read_write);
sycl::accessor unused_acc = x_buf.get_access(cgh, sycl::read_write);

cgh.parallel_for(sycl::range<1>{n}, [=](sycl::id<1> idx) {
x_acc[idx] *= 2;
});
});

q.wait_and_throw();
}

for(size_t i{0}; i < n; i++) {
std::cout << " x[" << i << "] = " << x.at(i) << std::endl;
}

return 0;
}
```
It gets detected and the compilation fails with:
```
main.cpp:20:19: error: unused variable 'unused_acc' [-Werror,-Wunused-variable]
20 | sycl::accessor unused_acc = x_buf.get_access(cgh, sycl::read_write);
| ^~~~~~~~~~
1 error generated.
```

### Environment

- OS: Ubuntu 22.04.3
- Target device and vendor: `Intel(R) Core(TM) i5-8265U CPU @ 1.60GHz`
- DPC++ version:
```
Intel(R) oneAPI DPC++/C++ Compiler 2024.2.1 (2024.2.1.20240711)
Target: x86_64-unknown-linux-gnu
Thread model: posix
InstalledDir: /opt/intel/oneapi/compiler/2024.2/bin/compiler
Configuration file: /opt/intel/oneapi/compiler/2024.2/bin/compiler/../icpx.cfg
```
- Dependencies version:
```
[opencl:cpu][opencl:0] Intel(R) OpenCL, Intel(R) Core(TM) i5-8265U CPU @ 1.60GHz OpenCL 3.0 (Build 0) [2024.18.7.0.11_160000]
[opencl:gpu][opencl:1] Intel(R) OpenCL Graphics, Intel(R) UHD Graphics 620 OpenCL 3.0 NEO [23.30.26918.9]

Platforms: 2
Platform [#1]:
Version : OpenCL 3.0 LINUX
Name : Intel(R) OpenCL
Vendor : Intel(R) Corporation
Devices : 1
Device [#0]:
Type : cpu
Version : OpenCL 3.0 (Build 0)
Name : Intel(R) Core(TM) i5-8265U CPU @ 1.60GHz
Vendor : Intel(R) Corporation
Driver : 2024.18.7.0.11_160000
Aspects : cpu fp16 fp64 online_compiler online_linker queue_profiling usm_device_allocations usm_host_allocations usm_shared_allocations usm_system_allocations usm_atomic_host_allocations usm_atomic_shared_allocations atomic64 ext_oneapi_srgb ext_oneapi_native_assert ext_intel_legacy_image ext_oneapi_ballot_group ext_oneapi_fixed_size_group ext_oneapi_opportunistic_group ext_oneapi_tangle_group
info::device::sub_group_sizes: 4 8 16 32 64
Platform [#2]:
Version : OpenCL 3.0
Name : Intel(R) OpenCL Graphics
Vendor : Intel(R) Corporation
Devices : 1
Device [#1]:
Type : gpu
Version : OpenCL 3.0 NEO
Name : Intel(R) UHD Graphics 620
Vendor : Intel(R) Corporation
Driver : 23.30.26918.9
Aspects : gpu fp16 fp64 online_compiler online_linker queue_profiling usm_device_allocations usm_host_allocations usm_shared_allocations atomic64 ext_oneapi_srgb ext_intel_device_id ext_intel_legacy_image ext_intel_esimd ext_oneapi_ballot_group ext_oneapi_fixed_size_group ext_oneapi_opportunistic_group ext_oneapi_tangle_group
info::device::sub_group_sizes: 8 16 32
default_selector() : gpu, Intel(R) OpenCL Graphics, Intel(R) UHD Graphics 620 OpenCL 3.0 NEO [23.30.26918.9]
accelerator_selector() : No device of requested type available. Please chec...
cpu_selector() : cpu, Intel(R) OpenCL, Intel(R) Core(TM) i5-8265U CPU @ 1.60GHz OpenCL 3.0 (Build 0) [2024.18.7.0.11_160000]
gpu_selector() : gpu, Intel(R) OpenCL Graphics, Intel(R) UHD Graphics 620 OpenCL 3.0 NEO [23.30.26918.9]
custom_selector(gpu) : gpu, Intel(R) OpenCL Graphics, Intel(R) UHD Graphics 620 OpenCL 3.0 NEO [23.30.26918.9]
custom_selector(cpu) : cpu, Intel(R) OpenCL, Intel(R) Core(TM) i5-8265U CPU @ 1.60GHz OpenCL 3.0 (Build 0) [2024.18.7.0.11_160000]
custom_selector(acc) : No device of requested type available. Please chec...
```

### Additional context

_No response_