This change removes an extra, unneeded debug directive emitted in the
PTX at the beginning on non-empty functions:
```nvptx
.visible .func (.param .b32 func_retval0) foo(
.param .b32 foo_param_0,
.param .b32 foo_param_1
)
{
.reg .b32 %r<4>;
.loc 1 26 0 <---- unneeded (removed by the PR)
$L__func_begin0:
.loc 1 26 0
```