[SYCL-MLIR] Investigate e2e test failures after 712cb4e

712cb4e4f75e4d2c5d9f1967e87ffe17d0b7fa60 is reverted in https://github.com/intel/llvm/pull/9534 due to e2e test failures:
```
Failed Tests (3):
SYCL :: Basic/handler/handler_mem_op.cpp
SYCL :: Basic/multi_ptr_legacy.cpp
SYCL :: Basic/offset-accessor-get_pointer.cpp
```

fd4598035b7e21a642681f4e5c85850f7982fd7f is reverted in https://github.com/intel/llvm/pull/9666, as it depends on 712cb4e4f75e4d2c5d9f1967e87ffe17d0b7fa60.
a69e5152874e5c3805d6ec9b46c71331da3a277d is reverted in https://github.com/intel/llvm/pull/9895, as it depends on 712cb4e4f75e4d2c5d9f1967e87ffe17d0b7fa60.

This issue is created to fix the 3 failures, and add back the two commits.

To reproduce:
```
git revert 7fb1a0d4deb708fac828a2eed4a7ebbb0a2e3abb
clang++ -fsycl -fsycl-targets=spir64-unknown-unknown-syclmlir -w sycl/test-e2e/Basic/offset-accessor-get_pointer.cpp
```