[SYCL] KernelAndProgram/free_function_kernels.cpp fails on Windows for Gen12 graphics

### Describe the bug

```
Failed Tests (1):
SYCL :: KernelAndProgram/free_function_kernels.cpp
```

```
Command Output (stdout):
--
# RUN: at line 3
env ONEAPI_DEVICE_SELECTOR=level_zero:gpu D:\github\_work\llvm\llvm\build-e2e\KernelAndProgram\Output\free_function_kernels.cpp.tmp.out
# executed command: env ONEAPI_DEVICE_SELECTOR=level_zero:gpu 'D:\github\_work\llvm\llvm\build-e2e\KernelAndProgram\Output\free_function_kernels.cpp.tmp.out'
# .---command stdout------------
# | Test 0a: PASS
# | Test 0b: PASS
# | Test 1a: PASS
# | Test 1b: PASS
# | Test 2a: PASS
# | Test 2b: PASS
# | Test 3a: PASS
# | Test 3b: PASS
# | Test 4a: PASS
# | Test 4b: PASS
# | Test 5a: PASS
# | Test 5b: PASS
# `-----------------------------
# error: command failed with exit status: 0xc0000409

```

### Environment

- OS: Windows
- Target device and vendor: Intel Iris Xe Graphics 12.0.0

```
[level_zero:gpu][level_zero:0] Intel(R) oneAPI Unified Runtime over Level-Zero, Intel(R) Iris(R) Xe Graphics 12.0.0 [1.6.34728]
[opencl:gpu][opencl:0] Intel(R) OpenCL Graphics, Intel(R) Iris(R) Xe Graphics OpenCL 3.0 NEO [32.0.101.7084]
[opencl:cpu][opencl:1] Intel(R) OpenCL, 11th Gen Intel(R) Core(TM) i7-1165G7 @ 2.80GHz OpenCL 3.0 (Build 0) [2025.20.10.0.10_160000]
```